WorldWideScience

Sample records for current account deficits

  1. ON THE SUSTAINABILITY OF CURRENT ACCOUNT DEFICITS IN CAMEROON

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    Edouard T. Djeutem

    2013-04-01

    Full Text Available Two approaches are used to analyze the sustainability of the current account deficits of Cameroon in order to find out whether current economic policies are sound enough to guarantee the country’ s financial solvency. The first uses a structural procedure to compare current account deficits relative to an optimal benchmark using the Campbell-Shiller’s methodology. The second uses a reduced form approach to test for intertemporal budget constraint through cointegration tests between imports and exports plus net transfer payments on foreign obligations. Our results suggest that the current account imbalances for Cameroon based on data from the period 1970-2002 are “excessive” and the deficits are currently unsustainable.

  2. Turkey’s Current Account Deficit Problem and Its Effects on the European Union Accession

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    Osman Zekayi Orhan

    2014-06-01

    Full Text Available In developing countries, long-term current account deficits may cause serious problems in the economy. Turkey's current account deficit and the financing of this deficit is one of the most widely debated issues in recent years. There are two different views about the emergence of the current account deficit. According to the first view, the current account deficit is due to the increase in demand created by economic growth after the 2001 crisis. According to the other opinion, this deficit is a result of an overvalued domestic currency, which is created by high interest rates accelerating the flow of short-term speculative capital. Since the current account deficit is financed with debt, the increasing external debt of the country is threatening the future of the economy. In this study, firstly the current account deficit problem in Turkey and the factors affecting the current operations which play an important role in financing the short-term capital movements are explained. Secondly, the policies to ensure the current account balance are defined. Finally the effects of the current account deficit problem on the European Union accession is discussed.

  3. The deficit of current account balances and budgetary deficit in countries in transition

    OpenAIRE

    Sandra Krtalic; Ines Kersan

    1998-01-01

    In restructuring process of their own economies, countries in transition deal with many common problems. One of the problems that transition brought to those countries is deficit in current account, as well as budget deficit. Deficits represent limit to a healthy and fast economic development and progress. Balance in balance of payments, as well as balanced budget are components of macroeconomic system. The authors will give an review of activities on deficits in countries in transition, and ...

  4. A CAUSAL RELATIONSHIP BETWEEN OIL PRICES CURRENT ACCOUNT DEFICIT, AND ECONOMIC GROWTH: AN EMPIRICAL ANALYSIS FROM FRAGILE FIVE COUNTRIES

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    Yuksel BAYRAKTAR

    2016-09-01

    Full Text Available The main objective of this study is to determine the impact of oil prices in the Fragile-Five countries (Brazil, Indonesia, South Africa, India, and Turkey on current account deficit and growth. In this study, the method of panel data analysis was used and the period of 1980-2014 was examined. The Levin, Lin, & Chu panel; Im, Pesaran, and Shin W-stat; ADF-Fisher Chi-square; and PP-Fisher Chi-square unit root tests were used to determine the stability of data before panel data analysis. The results of the study can be expressed as follows. i There was a statistically meaningful relationship in oil prices with both GDP and the current account deficit. While there was a positive correlation between oil prices and GDP, there was a negative relationship between oil prices and current account deficit. ii No long-term relationship was found between GDP and oil prices; there was a long-term relationship between current account deficit and oil prices as determined by the cointegration tests. iii Causality test also showed the presence of a bidirectional relationship between GDP and oil prices.  Causality between oil prices and the current account deficit was one-way from the variable of oil price to the variable of current account deficit.

  5. THE CURRENT ACCOUNT DEFICIT AND THE FIXED EXCHANGE RATE. ADJUSTING MECHANISMS AND MODELS.

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    HATEGAN D.B. Anca

    2010-07-01

    Full Text Available The main purpose of the paper is to explain what measures can be taken in order to fix the trade deficit, and the pressure that is upon a country by imposing such measures. The international and the national supply and demand conditions change rapidly, and if a country doesn’t succeed in keeping a tight control over its deficit, a lot of factors will affect its wellbeing. In order to reduce the external trade deficit, the government needs to resort to several techniques. The desired result is to have a balanced current account, and therefore, the government is free to use measures such as fixing its exchange rate, reducing government spending etc. We have shown that all these measures will have a certain impact upon an economy, by allowing its exports to thrive and eliminate the danger from excessive imports, or vice-versa. The main conclusion our paper is that government intervention is allowed in order to maintain the balance of the current account.

  6. Testing for causality between the foreign direct investment, current account deficit, GDP and total credit: Evidence from G7

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    Akbas Yusuf Ekrem

    2013-01-01

    Full Text Available In this study, countries were analyzed between 1990 and 2011 in order to determine whether a causal relationship exists among current account deficit, GDP, foreign direct investment, and total credits of G7. Analysis took into account the cross-sectional dependence and was applied to test the causality among the variables form the panel. Firstly, panel unit root tests were used for determining stationary of variables. As a result of the panel unit root tests, it was found that GDP and foreign direct investment have a stationary structure and that total credits and current account deficit contain unit root. In order to see whether there is a long-term relationship among the variables or not, the panel co-integration test was used. As a result of the test, it was concluded that there is a co-integration relationship among the series. The possibility of a causal relationship was analyzed among the variables using the causality test developed by Elena Ivona Dumitrescu and Christophe Hurlin (2012. Results of the analysis showed a unidirectional causal relationship from current account deficit and foreign direct investment to GDP. Bidirectional causality was found between current account deficit and total credits. Finally, a unidirectional relationship was found from foreign direct investment to current account deficit and total credits.

  7. DOES COUNTRY CREDIT RATING AFFECT CURRENT DEFICIT ACCOUNT: THE CASE OF TURKEY (1992-2014

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    Ahmet Gulmez

    2017-07-01

    Full Text Available In this study the presence and direction of the relationship between the current account deficit and credit rating index for Turkey has been tested using Gregory-Hansen co-integration test, which considers structural breaks and Toda-Yamamoto causality analysis for the period of 1992-2014. Based on the results of empirical applications, it has been concluded that both series are not stable and there is a long-term relationship between the variables. As a result of the Toda-Yamamoto method based on the Granger causality analysis, it has been determined that there is a one-way causal relationship between the variables from current account deficit towards credit rating index.

  8. Financing of current account deficit in new member states and Croatia

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    Radmila Jovančević

    2008-06-01

    Full Text Available The aim of this paper is to analyze the transition results in the countries of the last wave of accession to the European Union. After they joined the EU, the average productivity growth dropped in the fi rst year, but later this was overcome. While the rate of GDP growth rose in most NMS countries, current account deficits remained very high and foreign direct investments were not capable of covering current account defi cits in all NMS countries. Both the rising external debt in many NMS countries and the accumulation of household debts resulting from fast credit growth create a risk in most countries. The comparative analyses show that some governments need to work at sustainable economic policies to keep infl ation under control and reduce external vulnerability. The conclusion of the paper is that regardless of the availability of EU funds, national investment policy will have considerable impact on the real growth of the economy.

  9. Current Account Reversals and Persistency in Transition Regions

    OpenAIRE

    Aristovnik, Aleksander

    2006-01-01

    The article investigates sharp reductions seen in current account deficits in transition countries in the 1992-2003 period. By using both descriptive statistical approaches as well as panel regression-based analysis the article focuses on three important aspects of these current account reversals: a) to examine those factors that might have triggered the reversals and to provide some insights into the current account adjustment process; b) to reveal some characteristics of persistent current ...

  10. Current account imbalances in the euro area

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    Klára Plecitá

    2013-01-01

    Full Text Available While the current account balance for the euro area as a whole has been in balance, divergences in current account positions among the euro-area members have widened since the introduction of the common currency euro. During the last 13 years Portugal, Greece and Spain have run large and persistent current account deficits, whereas Luxembourg, the Netherlands, Finland or Germany have displayed during the same period large and persistent surpluses. However, there is no unambiguous agreement among economists, whether this divergence of current account positions of the euro-area countries mirrors growing intra-euro-area imbalances (Gros, 2012 or just reflects proper functioning of the European integration process (Schmitz and von Hagen, 2009. Therefore, the aim of this paper is to estimate equilibrium current account position for each of the original 12 euro area countries so that it is possible to assess whether the divergence of intra-euro current account balances could be explained on the basis of economic fundamentals or it just reflects misallocation of resources and thus macroeconomic imbalances. The equilibrium current account balance is estimated using a panel-econometric technique for a sample of 30 industrial countries, which represent euro-area member states and their main business partners, over the period 1993–2011. Economic fundamentals affecting the equilibrium current account position are selected on the basis of the saving-investment balance, the trade balance and the net income balance, to ensure that we take into an account all theoretically important explanatory variables. We find that the main determinants of current account norms in our sample are fiscal balance, a country’s net international investment position, oil balance and a country’s stage of economic development. The major part of the euro-area countries exhibits current account positions close to their equilibrium levels with the exception of the Netherlands and

  11. Determinants of Current Account Deficit in Turkey: The Conditional and Partial Granger Causality Approach

    OpenAIRE

    YURDAKUL, Funda; CEVHER, Erdogan

    2015-01-01

    This study aims to reveal the causality relations between the macro aggregates that affect current deficit using conditional and partial Granger causality test. Current deficit/GDP, growth rate, real effective exchange rate, direct foreign capital investment, openness, and energy import were selected as variables for this purpose. 2003.1-2014.2 quarterly data for Turkey’s economy were used for analysis. The results of the conditional and partial Granger causality test demonstrate that real ef...

  12. Vom "Deficit Accounting" zum "Generational Accounting ": Eine Anwendung für die Schweiz

    OpenAIRE

    Stefan Felder

    1997-01-01

    The stance of fiscal policy is commonly assessed by the size of the annual budget deficit and public debt. Both indices fail, however, to correctly reflect the long run financial burden of government programs such as social security. An alternative to "deficit accounting" is "generational accounting" which in particular reveals the intergenerational distribution effect of government legislation. The present paper applies generational accounting on the pay-as-you-go financed part of old age pe...

  13. The Impact of Trade Balance in the Current Account of Kosovo’s Balance of Payments

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    Safet Merovci

    2014-02-01

    Full Text Available The trade deficit and specifically the current account deficit are the main challenges that Kosovo‘s economy is facing. According to the Balance of Payments Statistics (BOP, the trade balance of goods is the largest component, expressed in absolute and relative terms and consequently it determines the behavior of the current account balance. Trade deficit to GDP ratio is very high - more than 50 percent. Regarding this, financing the constant deficit of the current account is becoming a real problem, because in the long run it is impossible for a country to spend more than its income without becoming a debtor to the rest of the world. Given the unchanged structure of the current account of the Balance of Payments, we conclude that, an improvement of the trade balance is a precondition to the improvement of the current account balance. This can be done through longterm and sustainable substitution of imports with domestic production and also with effective export promotion. Increasing foreign direct investment and export promotion can be considered, in the longer term, the main way to improve Kosovo's Trade Balance.

  14. 228 Empirical Analysis of Fiscal Policy Shocks and Current Account ...

    African Journals Online (AJOL)

    First Lady

    2013-01-28

    Jan 28, 2013 ... budget deficit on the current account balance in Nigeria but their claims and results are sketchy at ..... financial sector variables on Nigeria's CAB. The results ..... 08/60 (Washington: International Monetary Fund). Looney, R. E. ...

  15. CURRENT ACCOUNT DEFICIT AND ECONOMIC GROWTH IN ARMENIA

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    Arus Tunian

    2015-07-01

    Full Text Available The article is devoted to the study of the problem of economic growth in Armenia. It is identified the nature of the balance of payments of the country, indicating a net debtor position, which leads to inherent deterioration of the international investment position. A small open economy of Armenia moves to a new phase of development, in the frame of the integration processes within the Customs Union and the Eurasian Economic Union of Russia, Belarus and Kazakhstan. One of the main characteristics of the Armenian economy vulnerability remains a negative balance in foreign trade, which continues to grow, despite the export growth. Economic growth is provided, as before, mostly due to the sale of raw materials - non-ferrous metals and metal ores, both in the primary as well as in the previous preprocessing. Estimating the econometric VAR models revealed that the negative current account impacts on GDP growth negatively.

  16. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

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    Koblyanska Olena

    2018-03-01

    Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

  17. The Effect of Hot Money Flow on Pre-Crisis Indicators of Current Accounts and Real Sectors in Turkish Economy

    OpenAIRE

    Ömer Uğur Bulut; Sadık Rıdvan Karluk

    2016-01-01

    We investigate the impact of the hot money movements on current account and real sector leading crisis indicators under VAR (Vector Autoregressive) framework using quarterly data for a long period of 1991-2014. Our findings show that hot money movements have negative impact on current account deficit and foreign trade deficit pre-crisis indicators. We further show that they lead to instability in growth and inflation pre-crisis indicators.

  18. The Effect of Hot Money Flow on Pre-Crisis Indicators of Current Accounts and Real Sectors in Turkish Economy

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    Ömer Uğur Bulut

    2016-12-01

    Full Text Available We investigate the impact of the hot money movements on current account and real sector leading crisis indicators under VAR (Vector Autoregressive framework using quarterly data for a long period of 1991-2014. Our findings show that hot money movements have negative impact on current account deficit and foreign trade deficit pre-crisis indicators. We further show that they lead to instability in growth and inflation pre-crisis indicators.

  19. Ricardian Equivalence, Twin Deficits, and the Feldstein-Horioka puzzle in Egypt

    OpenAIRE

    Carlos Marinheiro

    2006-01-01

    Egypt has presented important budget imbalances. This paper tries to evaluate whether Egypt’s public deficit has had any impact on current account imbalances, examining the validity of the twin deficit hypothesis for Egypt. We conclude for the presence of a (weak) long-run relationship between the budget deficit and the current account deficit. Yet, we reject the twin-deficit hypothesis: we found evidence in favour of a reverse Granger-causality running from the external deficit to the budget...

  20. A Proper Perspective on the Twin Deficits

    Science.gov (United States)

    1989-05-01

    deficit twins, the relation between them, and their consanguine parentage. The trade deficit or, to be more accurate, the current account deficit, is...In general, there is a small negative, but statistically significant, relationship between the size of the federal deficit in one year and the

  1. The Twin Deficits Hypothesis: An Empirical Analysis for Tanzania

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    Manamba Epaphra

    2017-09-01

    Full Text Available This paper examines the relationship between current account and government budget deficits in Tanzania. The paper tests the validity of the twin deficits hypothesis, using annual time series data for the 1966-2015 period. The paper is thought to be significant because the concept of the twin deficit hypothesis is fraught with controversy. Some researches support the hypothesis that there is a positive relationship between current account deficits and fiscal deficits in the economy while others do not. In this paper, the empirical tests fail to reject the twin deficits hypothesis, indicating that rising budget deficits put more strain on the current account deficits in Tanzania. Specifically, the Vector Error Correction Model results support the conventional theory of a positive relationship between fiscal and external balances, with a relatively high speed of adjustment toward the equilibrium position. This evidence is consistent with a small open economy. To address the problem that may result from this kind of relationship, appropriate policy variables for reducing budget deficits such as reduction in non-development expenditure, enhancement of domestic revenue collection and actively fight corruption and tax evasion should be adopted. The government should also target export oriented firms and encourage an import substitution industry by creating favorable business environments.

  2. Mean reversion in the current account of forty-eight african countries: Evidence from the Panel SURADF test

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    Chu, Hsiao-Ping; Chang, Tsangyao; Chang, Hsu-Ling; Su, Chi-Wei; Yuan, Young

    2007-10-01

    Here, the Panel seemingly unrelated regressions augmented Dickey-Fuller test (SURADF) test, first introduced and advanced by Breuer et al. [Misleading inferences from panel unit-root tests with an illustration from purchasing power parity, Rev. Int. Econ. 9(3) (2001) 482-493], is used to investigate the mean-reverting behavior of the current account of 48 African countries during the 1980-2004 periods. The empirical results from numerous panel-based unit root tests, conducted earlier, indicated that the current account of each of these countries is stationary; however, when Breuer et al.'s (2001) Panel SURADF test is conducted, it is found that a unit root exists in the current account of 11 of the countries studied. These results have one extremely important policy implication for the 48 African countries studied: the current account deficit of most is sustainable, and thus signifying that those nations should have no incentive to default on their international debt.

  3. Relative Price Levels and Current Accounts: An Exploration

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    Joshua Aizenman

    2008-12-01

    Full Text Available This paper studies the links between current accounts and relative price levels, finding that current account changes are associated with sizable future relative price levels effects. This is done in panel regressions of the Penn effect, adding a lagged current account/GDP and other explanatory variables. Higher GDP/ capita and a greater export share of manufacturing tend to mitigate the real exchange rate impact of lagged current accounts. Active management of current accounts may provide a powerful adjustment channel, mitigating the real exchange rate effects of volatile terms of trade, and may explain the growing proliferation of Sovereign Wealth Funds.

  4. Consequences of fiscal deficit and public debt in financing the public sector

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    Tešić Aleksandra

    2014-01-01

    Full Text Available The aim of this paper is to highlight the important issues of the budget deficit and public debt and their impact on economic growth. This paper considers the twin deficit hypothesis, which argues that there is a strong correlation between the current account deficit for an economy and government budget deficits. In the last ten years, Serbia is faced with a situation of simultaneous fiscal deficit and current account deficit. However, the growth of gross domestic product and the maturity of the debt obligation indicate that the debt burden increases, the weak development of the economy and the debt, and the power of the state and threatened to open debt crisis, the emergence of foreign insolvency. To explore the effects of budget deficits and public debt in macroeconomic relations and aggregates applied the methods of descriptive statistics, and used the official data of the relevant national and international institutions. The main results of the analysis indicate a crisis of public finances, which are accumulated for many years, with a growing budget deficit and the dominant external financing of the budget deficit.

  5. Contradicting the twin deficits hypothesis: The role of tax revenues composition

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    Obadić Alka

    2014-01-01

    Full Text Available The general theory of twin deficits hypothesis does not consider specific characteristics of domestic tax systems, i.e. whether the revenue side of the budget is dominated by indirect or by direct taxes. The main hypothesis of the paper is that in countries with fiscal systems dominated by indirect taxes, the deterioration of the current account balance would imply higher fiscal revenues due to larger imports and consumption. The hypothesis is based on the characteristics of domestic tax systems of Bulgaria, Croatia, Poland and Romania in which indirect tax revenues account for the majority of total budget tax revenues. Results suggest that the co-movements of the current account and the fiscal balance cannot be explained by the twin deficit theory in countries with indirect tax-oriented systems. These results imply that only the structural economic transformation and export orientation of the economy may reverse the causality direction between two deficits.

  6. Current Account Adjustment: Some New Theory and Evidence

    OpenAIRE

    Jiandong Ju; Shang-Jin Wei

    2007-01-01

    This paper aims to provide a theory of current account adjustment that generalizes the textbook version of the intertemporal approach to current account and places domestic labor market institutions at the center stage. In general, in response to a shock, an economy adjusts through a combination of a change in the composition of goods trade (i.e., intra-temporal trade channel) and a change in the current account (i.e., intertemporal trade channel). The more rigid the labor market, the slower ...

  7. Government deficits, private investment and the current account: an intertemporal disequilibrium analysis

    NARCIS (Netherlands)

    van Wijnbergen, S.J.G.

    1987-01-01

    An analysis of the fiscal policy in the account of a model with intertemporal optimisation underlying private behaviour. Besides is incorporated explicitly the possibility of (short-run) labour and goods market disequilibrium caused by Fischer (1977)--Gray (1978) type contract-based real-wage

  8. Musical, visual and cognitive deficits after middle cerebral artery infarction

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    Stephanie Rosemann

    2017-03-01

    Full Text Available The perception of music can be impaired after a stroke. This dysfunction is called amusia and amusia patients often also show deficits in visual abilities, language, memory, learning, and attention. The current study investigated whether deficits in music perception are selective for musical input or generalize to other perceptual abilities. Additionally, we tested the hypothesis that deficits in working memory or attention account for impairments in music perception. Twenty stroke patients with small infarctions in the supply area of the middle cerebral artery were investigated with tests for music and visual perception, categorization, neglect, working memory and attention. Two amusia patients with selective deficits in music perception and pronounced lesions were identified. Working memory and attention deficits were highly correlated across the patient group but no correlation with musical abilities was obtained. Lesion analysis revealed that lesions in small areas of the putamen and globus pallidus were connected to a rhythm perception deficit. We conclude that neither a general perceptual deficit nor a minor domain general deficit can account for impairments in the music perception task. But we find support for the modular organization of the music perception network with brain areas specialized for musical functions as musical deficits were not correlated to any other impairment.

  9. Musical, visual and cognitive deficits after middle cerebral artery infarction.

    Science.gov (United States)

    Rosemann, Stephanie; Brunner, Freimuth; Kastrup, Andreas; Fahle, Manfred

    2017-03-01

    The perception of music can be impaired after a stroke. This dysfunction is called amusia and amusia patients often also show deficits in visual abilities, language, memory, learning, and attention. The current study investigated whether deficits in music perception are selective for musical input or generalize to other perceptual abilities. Additionally, we tested the hypothesis that deficits in working memory or attention account for impairments in music perception. Twenty stroke patients with small infarctions in the supply area of the middle cerebral artery were investigated with tests for music and visual perception, categorization, neglect, working memory and attention. Two amusia patients with selective deficits in music perception and pronounced lesions were identified. Working memory and attention deficits were highly correlated across the patient group but no correlation with musical abilities was obtained. Lesion analysis revealed that lesions in small areas of the putamen and globus pallidus were connected to a rhythm perception deficit. We conclude that neither a general perceptual deficit nor a minor domain general deficit can account for impairments in the music perception task. But we find support for the modular organization of the music perception network with brain areas specialized for musical functions as musical deficits were not correlated to any other impairment.

  10. adjustment policies and current account behaviour: empirical ...

    African Journals Online (AJOL)

    DJFLEX

    2009-10-15

    Oct 15, 2009 ... test, co-integration test and the variance decomposition and impulse response function. The variance ... economic performance and the external account. In the ... net impacts of the financial deepening and monetary credibility on .... profitability. In terms of .... cadgdp = the ratio of current account to GDP.

  11. Rebalancing; Evidence from Current Account Adjustment in Europe

    OpenAIRE

    Ruben V Atoyan; Jonathan F Manning; Jesmin Rahman

    2013-01-01

    After the 2003-2007 economic boom, European countries with large pre-crisis current account imbalances are undergoing adjustments. Countries are adjusting at different paces and ways reflecting the source and magnitude of imbalances, availability of financing, competitiveness of the tradable sector and external environment. While emerging European countries with large pre-crisis imbalances and a fixed exchange rate regime have seen sharp current account adjustments and a rebound in growth, ad...

  12. Current Account and Real Exchange Rate Dynamics in Indonesia

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    Firman Mochtar

    2015-07-01

    Full Text Available We analyze the role of both permanent and temporary factors in affecting the Indonesian current account and real exchange dynamics before and after 2000. Adopting Lee and Chinn (1998; 2006 approach as well as Chinn et al. (2007, two results stand out. First, we confirm that the behavior of the real exchange rate has altered since 2000. Identifications show that permanent shocks are the primary causes for the movement of the real exchange rate after 2000, while in the period before 2000, the Indonesian real exchange rate changes are characterized by greater dominance of temporary shocks. The apparent change in the real exchange rate behavior may be strongly justified by the implementation of free-floating exchange rate system since August 1997. Second, the shift of the real exchange rate behavior after 2000 does not necessarily affect the current account dynamics. Empirical evidence confirms that the variance of current account post 2000 remains largely due to temporary shocks. Albeit having increasing influence, permanent shocks have insignificant effect in explaining fluctuations of the current account. In this sense, the current account surplus after 2000 is attributed largely to nominal variables such as price increase, while the impact of productivity improvement is still limited.

  13. PERFORMANCE DETERMINANTS OF PARTICIPATION BANKS: THE ROLE OF SPECIAL CURRENT ACCOUNTS

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    Yusuf DINÇ

    2017-02-01

    Full Text Available Participation banks collect participation funds for credit allocation by participation accounts and special current accounts as main function. Profit or loss offered to participation accounts on base of participation share ratio while special current accounts are considered as cost-free resources. Participation funds are used in the models that analyze participation banks’ performance. Although participation fund types are not considered as variables also special current accounts. This research brings suggestions for the variables for performance analysis of participation banks for further researches.

  14. The current account as a dynamic portfolio choice problem

    OpenAIRE

    Didier, Tatiana; Lowenkron, Alexandre

    2009-01-01

    The current account can be understood as the outcome of investment decisions made by domestic and foreign investors. These decisions can be decomposed into a portfolio rebalancing and a portfolio growth component. This paper provides empirical evidence of the importance of portfolio rebalancing for the dynamics of the current account. The authors evaluate the predictions of a partial-equil...

  15. Association between Early Attention-Deficit/Hyperactivity Symptoms and Current Verbal and Visuo-Spatial Short-Term Memory

    Science.gov (United States)

    Gau, Susan Shur-Fen; Chiang, Huey-Ling

    2013-01-01

    Deficits in short-term memory are common in adolescents with attention-deficit/hyperactivity disorder (ADHD), but their current ADHD symptoms cannot well predict their short-term performance. Taking a developmental perspective, we wanted to clarify the association between ADHD symptoms at early childhood and short-term memory in late childhood and…

  16. Türkiye’de Üçüz Açıklar Olgusunun Analizi: Dinamik Bir Yaklaşım(Analysis Case of Triple Deficits in Turkey: A Dynamic Approach

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    Dilek SÜREKÇİ

    2011-01-01

    Full Text Available During the year 1980, the framework of the January 24th Declaration, outward-oriented and liberal economiy policies have been implemented in Turkey. In this process, external deficits have gained persistence except for economic recession and crisis. In addition to this, external deficit has not affected only external imbalance, but also affected economic policies about stability of domestic balance. In this context, purpose of the study, within the framework of pubic balance, saving investment balance and current account balance, predict the interaction between external and internal deficit in Turkey. The stage of application is carried out by applying Vector Autoregressive Model with the quarters of annual data belonging to the periods of 1987:1-2007:3 in Turkey. The analysis of VAR was preferred because it provides multi-faceted relations between variables to predict. The study findings has supported the existence of the relationship between public deficits and current account deficit. Among investment savings rate and current account deficit Granger-causality relationship has not found.

  17. Theory of Mind Deficit versus Faulty Procedural Memory in Autism Spectrum Disorders.

    Science.gov (United States)

    Romero-Munguía, Miguel Ángel

    2013-01-01

    Individuals with autism spectrum disorders (ASD) have impairments in social interaction, communicative capacity, and behavioral flexibility (core triad). Three major cognitive theories (theory of mind deficit, weak central coherence, and executive dysfunction) seem to explain many of these impairments. Currently, however, the empathizing-systemizing (a newer version of the theory of mind deficit account) and mnesic imbalance theories are the only ones that attempt to explain all these core triadic symptoms of ASD On the other hand, theory of mind deficit in empathizing-systemizing theory is the most influential account for ASD, but its counterpart in the mnesic imbalance theory, faulty procedural memory, seems to occur earlier in development; consequently, this might be a better solution to the problem of the etiology of ASD, if it truly meets the precedence criterion. Hence, in the present paper I review the reasoning in favor of the theory of mind deficit but with a new interpretation based on the mnesic imbalance theory, which posits that faulty procedural memory causes deficits in several cognitive skills, resulting in poor performance in theory of mind tasks.

  18. Theory of Mind Deficit versus Faulty Procedural Memory in Autism Spectrum Disorders

    Directory of Open Access Journals (Sweden)

    Miguel Ángel Romero-Munguía

    2013-01-01

    Full Text Available Individuals with autism spectrum disorders (ASD have impairments in social interaction, communicative capacity, and behavioral flexibility (core triad. Three major cognitive theories (theory of mind deficit, weak central coherence, and executive dysfunction seem to explain many of these impairments. Currently, however, the empathizing-systemizing (a newer version of the theory of mind deficit account and mnesic imbalance theories are the only ones that attempt to explain all these core triadic symptoms of ASD On the other hand, theory of mind deficit in empathizing-systemizing theory is the most influential account for ASD, but its counterpart in the mnesic imbalance theory, faulty procedural memory, seems to occur earlier in development; consequently, this might be a better solution to the problem of the etiology of ASD, if it truly meets the precedence criterion. Hence, in the present paper I review the reasoning in favor of the theory of mind deficit but with a new interpretation based on the mnesic imbalance theory, which posits that faulty procedural memory causes deficits in several cognitive skills, resulting in poor performance in theory of mind tasks.

  19. Theory of Mind Deficit versus Faulty Procedural Memory in Autism Spectrum Disorders

    OpenAIRE

    Romero-Munguía, Miguel Ángel

    2013-01-01

    Individuals with autism spectrum disorders (ASD) have impairments in social interaction, communicative capacity, and behavioral flexibility (core triad). Three major cognitive theories (theory of mind deficit, weak central coherence, and executive dysfunction) seem to explain many of these impairments. Currently, however, the empathizing-systemizing (a newer version of the theory of mind deficit account) and mnesic imbalance theories are the only ones that attempt to explain all these core tr...

  20. Consequences of the Budget Deficit in the Current Crisis in Romania. Implications on the Labor Market

    Directory of Open Access Journals (Sweden)

    Gabriela MOLĂNESCU

    2011-02-01

    Full Text Available In the current economic activity conditions, in which the need of financial resources is usually higher than the existing funds, the elaborations of budgets at any level is one of the primary issues, particularly as regards the principle of budgetary balance. Approaches regarding sizing budgets deficits, means of financing and particularly sizing public debt get a series of touches of precise nature for different economies. Actual economic, financial, social and administrative conditions put up a series of problems which impose an extremely serious approach of the potential adverse impact by sizing of budget deficits and public debt over the real possibilities of noninflationary financing. In Romania, in the highly complex framework in which the economic activity takes place, in the attempt to show the place held by the budget deficit, a special role is assigned to determine the share of public financial deficit in the consolidated budget revenue and expenditure. Currently, knowledge and concern for reducing the budget deficit are still of great importance, especially as Romania is facing great difficulties in economic development. Amid deepening structural crisis phenomena, increasing budget deficits financed over a non-inflationary limits comes as an additional factor that contributes to imbalances of the economy. In addition, where budgetary expenditures are targeted to satisfy, primary, the redistribution function and to state subsidies, because of the lack of a real multiplier coefficient, the state budget deficit worsens. Influences such as introducing economic disturbance in the mechanisms which cause them to increase budget deficits can be summarized and grouped into two broad categories: economic influences and psychological influences. Regarding economic influences, we can say that they act strongly and strictly determined by how meanings used to cover budget deficit. The modalities used are subject to an analysis by direct or indirect

  1. Current account dynamics with rule of thumb consumers

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    Rodrigo M. Pereira

    2011-06-01

    Full Text Available In this paper the idea of rule of thumb consumption, in which some households do not behave according to the Permanent Income Hypothesis, is applied to a small open economy framework. A model of current account with rule of thumb individuals and habit formation is presented and estimated for five different countries. Two parameters of the model are of particular interest: the share of domestic income that accrues to rule of thumb individuals and the coefficient of habit formation. Using current account data, the results obtained here support the view that rule of thumb behavior plays a major role in the economy. Moreover, the estimated habit formation coefficients are mostly small and nonsignificant.

  2. Contextualization and diversification. Current challenges Technologist training in accounting

    Directory of Open Access Journals (Sweden)

    Fidel Andy Lucín-Preciado

    2017-07-01

    Full Text Available This paper addresses a topic of keen interest to those teachers who are responsible for training professionals in the accounting area whenever the current society is characterized by rapid changes acting on the system, affecting different ways to institutions and individuals. From this idea the objective is aimed to reflect on the current challenges of training professionals in accounting. The result is directed to perform some educational proposals that allow conceive the differences that occur in students and the current reality of the new productive matrix in Ecuador to structure the best training strategies in terms of achieving the skills required in professional alluded. The methodology is based primarily on observation, document review and interviews with experts.

  3. A neurocomputational account of reward and novelty processing and effects of psychostimulants in attention deficit hyperactivity disorder.

    Science.gov (United States)

    Sethi, Arjun; Voon, Valerie; Critchley, Hugo D; Cercignani, Mara; Harrison, Neil A

    2018-05-01

    Computational models of reinforcement learning have helped dissect discrete components of reward-related function and characterize neurocognitive deficits in psychiatric illnesses. Stimulus novelty biases decision-making, even when unrelated to choice outcome, acting as if possessing intrinsic reward value to guide decisions toward uncertain options. Heightened novelty seeking is characteristic of attention deficit hyperactivity disorder, yet how this influences reward-related decision-making is computationally encoded, or is altered by stimulant medication, is currently uncertain. Here we used an established reinforcement-learning task to model effects of novelty on reward-related behaviour during functional MRI in 30 adults with attention deficit hyperactivity disorder and 30 age-, sex- and IQ-matched control subjects. Each participant was tested on two separate occasions, once ON and once OFF stimulant medication. OFF medication, patients with attention deficit hyperactivity disorder showed significantly impaired task performance (P = 0.027), and greater selection of novel options (P = 0.004). Moreover, persistence in selecting novel options predicted impaired task performance (P = 0.025). These behavioural deficits were accompanied by a significantly lower learning rate (P = 0.011) and heightened novelty signalling within the substantia nigra/ventral tegmental area (family-wise error corrected P attention deficit hyperactivity disorder participants' overall task performance (P = 0.011), increased reward-learning rates (P = 0.046) and enhanced their ability to differentiate optimal from non-optimal novel choices (P = 0.032). It also reduced substantia nigra/ventral tegmental area responses to novelty. Preliminary cross-sectional evidence additionally suggested an association between long-term stimulant treatment and a reduction in the rewarding value of novelty. These data suggest that aberrant substantia nigra/ventral tegmental area novelty processing plays an

  4. The information content of KOF indicators on Swiss current account data revisions

    OpenAIRE

    Sturm, Jan-Egbert; Jacobs, Jan P.A.M.

    2008-01-01

    This paper analyses revisions of Swiss current account data, taking into account the actual data revision process and the implied types of revisions. In addition we investigate whether the first release of current account data can be improved upon by the use of survey results as gathered by the KOF Swiss Economic Institute, ETH Zurich. An answer in the affirmative indicates that it is possible to improve first releases and thereby enhance the current assessment of the Swiss economy.

  5. Heterogeneity of Developmental Dyscalculia: Cases with Different Deficit Profiles.

    Science.gov (United States)

    Träff, Ulf; Olsson, Linda; Östergren, Rickard; Skagerlund, Kenny

    2016-01-01

    Developmental Dyscalculia (DD) has long been thought to be a monolithic learning disorder that can be attributed to a specific neurocognitive dysfunction. However, recent research has increasingly recognized the heterogeneity of DD, where DD can be differentiated into subtypes in which the underlying cognitive deficits and neural dysfunctions may differ. The aim was to further understand the heterogeneity of developmental dyscalculia (DD) from a cognitive psychological perspective. Utilizing four children (8-9 year-old) we administered a comprehensive cognitive test battery that shed light on the cognitive-behavioral profile of each child. The children were compared against norm groups of aged-matched peers. Performance was then contrasted against predominant hypotheses of DD, which would also give insight into candidate neurocognitive correlates. Despite showing similar mathematical deficits, these children showed remarkable interindividual variability regarding cognitive profile and deficits. Two cases were consistent with the approximate number system deficit account and also the general magnitude-processing deficit account. These cases showed indications of having domain-general deficits as well. One case had an access deficit in combination with a general cognitive deficit. One case suffered from general cognitive deficits only. The results showed that DD cannot be attributed to a single explanatory factor. These findings support a multiple deficits account of DD and suggest that some cases have multiple deficits, whereas other cases have a single deficit. We discuss a previously proposed distinction between primary DD and secondary DD, and suggest hypotheses of dysfunctional neurocognitive correlates responsible for the displayed deficits.

  6. Are Current Accounts of Asian Economies Mean-reverting?: Nonlinear Unit Root Test Approach

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    Bonghan Kim

    2005-12-01

    Full Text Available This paper tests the mean reverting property of current account in the financial crisis-affected 5 counties of southeast Asia using nonlinear unit root tests of Park and shintani(2004. Our approach is based on the idea that a conventional unit root test has lower power in detecting the nonlinear mean reverting behavior if the current account follows a nonlinear mean reversion process. We obtained following empirical results. First, for the pre-crisis period (1981Q1-1996Q4, the current accounts of Indonesia, Malaysia and Philippines are mean-reverting but those of Korea and Thailand are not mean-reverting. Second, for the full sample period (1981Q1-2003Q4, the ADF test fails to reject the unit root of the current account in all countries except Philippines. However, unit root is rejected in favor of nonlinear mean reversion except Thailand. This nonlinear unit root test result implies that crisis-affected Asian countries except Thailand have sustainable paths of current accounts. Third, when the current accounts of East Asian countries are nonlinear mean-reverting, the mean reverting process can be well described by the ESTAR model, instead of the DTAR or DLSTAR model. The nonlinear unit root test results imply smooth nonlinear mean-reversion behaviors of East Asian current accounts. Finally, the shape of estimated impulse response functions becomes steeper as the size of shock increases, which is the very characteristic of the nonlinear process.

  7. Neurocognitive impairment in deficit and non-deficit schizophrenia: a meta-analysis.

    Science.gov (United States)

    Bora, E; Binnur Akdede, B; Alptekin, K

    2017-10-01

    Most studies suggested that patients with deficit schizophrenia have more severe impairment compared with patients with non-deficit schizophrenia. However, it is not clear whether deficit and non-deficit schizophrenia are associated with differential neurocognitive profiles. The aim of this meta-analytic review was to compare cognitive performances of deficit and non-deficit patients with each other and with healthy controls. In the current meta-analysis, differences in cognitive abilities between 897 deficit and 1636 non-deficit patients with schizophrenia were examined. Cognitive performances of 899 healthy controls were also compared with 350 patients with deficit and 592 non-deficit schizophrenia. Both deficit (d = 1.04-1.53) and non-deficit (d = 0.68-1.19) schizophrenia were associated with significant deficits in all cognitive domains. Deficit patients underperformed non-deficit patients in all cognitive domains (d = 0.24-0.84) and individual tasks (d = 0.39-0.93). The relationship between deficit syndrome and impairment in olfaction, social cognition, verbal fluency, and speed-based cognitive tasks were relatively stronger. Our findings suggest that there is consistent evidence for a significant relationship between deficit syndrome and more severe cognitive impairment in schizophrenia.

  8. Association between early attention-deficit/hyperactivity symptoms and current verbal and visuo-spatial short-term memory.

    Science.gov (United States)

    Gau, Susan Shur-Fen; Chiang, Huey-Ling

    2013-01-01

    Deficits in short-term memory are common in adolescents with attention-deficit/hyperactivity disorder (ADHD), but their current ADHD symptoms cannot well predict their short-term performance. Taking a developmental perspective, we wanted to clarify the association between ADHD symptoms at early childhood and short-term memory in late childhood and adolescence. The participants included 401 patients with a clinical diagnosis of DSM-IV ADHD, 213 siblings, and 176 unaffected controls aged 8-17 years (mean age, 12.02 ± 2.24). All participants and their mothers were interviewed using the Chinese Kiddie Epidemiologic version of the Schedule for Affective Disorders and Schizophrenia to obtain information about ADHD symptoms and other psychiatric disorders retrospectively, at an earlier age first, then currently. The participants were assessed with the Wechsler Intelligence Scale for Children--3rd edition, including Digit Span, and the Spatial working memory task of the Cambridge Neuropsychological Test Automated Battery. Multi-level regression models were used for data analysis. Although crude analyses revealed that inattention, hyperactivity, and impulsivity symptoms significantly predicted deficits in short-term memory, only inattention symptoms had significant effects (all pshort-term memory at the current assessment. Therefore, our findings suggest that earlier inattention symptoms are associated with impaired verbal and visuo-spatial short-term memory at a later development stage. Impaired short-term memory in adolescence can be detected earlier by screening for the severity of inattention in childhood. Copyright © 2012 Elsevier Ltd. All rights reserved.

  9. Is Current Account of Turkey Sustainable ? Evidence from Nonlinear Unit Root Tests

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    Serkan Taştan

    2015-09-01

    Full Text Available In this paper, current account sustainability of Turkey is analyzed in a nonlinear framework. Various nonlinear unit root tests have been used to test for structural break, sign and size nonlinearity. We have tested structural break and size nonlinearity separately and structural break-sign and size-sign nonlinearities simultaneously. Only considering the size nonlinearity, we have found that the current account of Turkey is sustainable. Thus, the size nonlinearity, in other words the speed of reversion to equilibrium, is essential for the current account sustainability of Turkey. We have also found that the speed of adjustment towards equilibrium is symmetric, while considering size and sign nonlinearities simultaneously.

  10. Offsetting deficit conceptualisations: methodological considerations for higher education research

    Directory of Open Access Journals (Sweden)

    Lynn Coleman

    2016-06-01

    Full Text Available This paper contributes to the current introspection in the academic development community that critiques the persistent conceptualisations of students as deficient. Deficit discourses are also implicated in many of the student support, curriculum and pedagogic initiatives employed across the higher education sector. The argument developed here, unlike most of the existing debates which focus on pedagogic or institutional initiatives, explores how the research interests and methodological choices of academic developers and researchers could incorporate sensitivity against deficit conceptions and foster more contextualised accounts of students and their learning. This article uses an ethnographic study into the assignment practices of vocational higher education students to show how certain methodological and theoretical choices engender anti-deficit conceptualisations. The study’s analytic framework uses the concepts of literacy practices and knowledge recontextualisation to place analytic attention on both the students’ assignment practices and the influence of curriculum decision making on such practices. The significance of this dual focus is its ability to capture the complexity of students’ meaning-making during assignment production, without remaining silent about the structuring influence of the curriculum. I argue in this paper that the focus on both students and curriculum is able to offer contextualised accounts of students’ interpretations and enacted experiences of their assessment and curriculum environment. Exploring the multidimensional nature of student learning experiences in ways that accommodate the influence of various contextual realities brings researchers and their research agendas closer to offsetting deficit conceptualisation.

  11. Transcranial direct current stimulation improves short-term memory in an animal model of attention-deficit/hyperactivity disorder.

    Science.gov (United States)

    Leffa, Douglas Teixeira; de Souza, Andressa; Scarabelot, Vanessa Leal; Medeiros, Liciane Fernandes; de Oliveira, Carla; Grevet, Eugenio Horacio; Caumo, Wolnei; de Souza, Diogo Onofre; Rohde, Luis Augusto Paim; Torres, Iraci L S

    2016-02-01

    Attention deficit hyperactivity disorder (ADHD) is characterized by impairing levels of hyperactivity, impulsivity and inattention. However, different meta-analyses have reported disruptions in short and long-term memory in ADHD patients. Previous studies indicate that mnemonic dysfunctions might be the result of deficits in attentional circuits, probably due to ineffective dopaminergic modulation of hippocampal synaptic plasticity. In this study we aimed to evaluate the potential therapeutic effects of a neuromodulatory technique, transcranial direct current stimulation (tDCS), in short-term memory (STM) deficits presented by the spontaneous hypertensive rats (SHR), the most widely used animal model of ADHD. Adult male SHR and Wistar Kyoto rats (WKY) were subjected to a constant electrical current of 0.5 mA intensity applied on the frontal cortex for 20 min/day during 8 days. STM was evaluated with an object recognition test conducted in an open field. Exploration time and locomotion were recorded, and brain regions were dissected to determine dopamine and BDNF levels. SHR spent less time exploring the new object when compared to WKY, and tDCS improved object recognition deficits in SHR without affecting WKY performance. Locomotor activity was higher in SHR and it was not affected by tDCS. After stimulation, dopamine levels were increased in the hippocampus and striatum of both strains, while BDNF levels were increased only in the striatum of WKY. These findings suggest that tDCS on the frontal cortex might be able to improve STM deficits present in SHR, which is potentially related to dopaminergic neurotransmission in the hippocampus and striatum of those animals. Copyright © 2016. Published by Elsevier B.V.

  12. Pollination deficits in UK apple orchards

    Directory of Open Access Journals (Sweden)

    Michael Paul Douglas Garratt

    2014-02-01

    Full Text Available Apple production in the UK is worth over £100 million per annum and this production is heavily dependent on insect pollination. Despite its importance, it is not clear which insect pollinators carry out the majority of this pollination. Furthermore, it is unknown whether current UK apple production, in terms of both yield and quality, suffers pollination deficits and whether production value could be increased through effective management of pollination services. The present study set out to address some of these unknowns and showed that solitary bee activity is high in orchards and that they could be making a valuable contribution to pollination. Furthermore, fruit set and apple seed number were found to be suffering potential pollination deficits although these were not reflected in apple quality. Deficits could be addressed through orchard management practices to improve the abundance and diversity of wild pollinators. Such practices include provision of additional floral resources and nesting habitats as well as preservation of semi-natural areas. The cost effectiveness of such strategies would need to be understood taking into account the potential gains to the apple industry.

  13. Pollination deficits in UK apple orchards

    Directory of Open Access Journals (Sweden)

    Simon Potts

    2013-10-01

    Full Text Available Apple production in the UK is worth over £100 million per annum and this production is heavily dependent on insect pollination. Despite its importance, it is not clear which insect pollinators carry out the majority of this pollination. Furthermore, it is unknown whether current UK apple production, in terms of both yield and quality, suffers pollination deficits and whether production value could be increased through effective management of pollination services. The present study set out to address some of these unknowns and showed that solitary bee activity is high in orchards and that they could be making a valuable contribution to pollination. Furthermore, fruit set and apple seed number were found to be suffering potential pollination deficits although these were not reflected in apple quality. Deficits could be addressed through orchard management practices to improve the abundance and diversity of wild pollinators. Such practices include provision of additional floral resources and nesting habitats as well as preservation of semi-natural areas. The cost effectiveness of such strategies would need to be understood taking into account the potential gains to the apple industry.

  14. Oil prices and current account: A structural analysis for the Turkish economy

    International Nuclear Information System (INIS)

    Ozlale, Umit; Pekkurnaz, Didem

    2010-01-01

    Although there has been an increasing number of studies about the effects of oil prices on the macroeconomic performances, the literature on the interaction between oil prices and current account is limited, especially for oil importing developing countries. This paper analyzes the impact of oil prices on the current account balances for the Turkish economy using a structural vector autoregression model. Our model allows us to identify the net effect of oil prices on current account balances after controlling for other factors such as output gap and exchange rate misalignment. The results show that the response of current account ratio to oil price shock increases gradually up to the first three months and then starts to decrease, which indicates a significant effect of oil price shocks in the short-run. Moreover, when the obtained structural shocks are employed in a simple regression analysis, the parameter regarding the oil price shocks is found to be negative and statistically significant. The final section discusses the policy implications of the results.

  15. Executive Function Deficits in Seriously Ill Children—Emerging Challenges and Possibilities for Clinical Care

    Directory of Open Access Journals (Sweden)

    Annet Bluschke

    2018-04-01

    Full Text Available The past years have seen an incredible increase in the quality and success rates of treatments in pediatric medicine. One of the resulting major challenges refers to the management of primary or secondary residual executive function deficits in affected children. These deficits lead to problems in the ability to acquire, understand, and apply abstract and complex knowledge and to plan, direct, and control actions. Executive functions deficits are important to consider because they are highly predictive of functioning in social and academic aspects of daily life. We argue that current clinical practice does not sufficiently account for the complex cognitive processes in this population. This is because widely applied pharmacological interventions only rarely account for the complexity of the underlying neuronal mechanisms and do not fit well into possibly powerful “individualized medicine” approaches. Novel treatment approaches targeting deficits in executive functions in seriously ill children could focus on neuronal oscillations, as these have some specific relations to different aspects of executive function. Importantly, such treatment approaches can be individually tailored to the individuals’ deficits and can be transferred into home-treatment or e-health solutions. These approaches are easy-to-use, can be easily integrated into daily life, and are becoming increasingly cost-effective.

  16. Current Account Balance and Export Performances: Evidence Based on New EU Countries

    Directory of Open Access Journals (Sweden)

    Bogdan Željko

    2017-11-01

    Full Text Available In this paper, we investigate whether the differences in the current account balance and export performances for a new EU countries are a result of exchange rate policies. The analysis shows that countries with a flexible exchange rate have better export performances and the current account balance in the pre-crisis period. The obtained results show that movements in the current account balance are mainly driven by domestic variables. In the countries with a flexible exchange rate, real and nominal depreciation affects export positively although the magnitude of these effects is tiny and limited to the crisis period. These results point to a higher significance of non-price competitiveness on export which should be a future research topic.

  17. Water deficit effects on maize yields modeled under current and greenhouse climates

    International Nuclear Information System (INIS)

    Muchow, R.C.; Sinclair, T.R.

    1991-01-01

    The availability of water imposes one of the major limits on rainfed maize (Zea mays L.) productivity. This analysis was undertaken in an attempt to quantify the effects of limited water on maize growth and yield by extending a simple, mechanistic model in which temperature regulates crop development and intercepted solar radiation is used to calculate crop biomass accumulation. A soil water budget was incorporated into the model by accounting for inputs from rainfall and irrigation, and water use by soil evaporation and crop transpiration. The response functions of leaf area development and crop gas exchange to the soil water budget were developed from experimental studies. The model was used to interpret a range of field experiments using observed daily values of temperature, solar radiation, and rainfall or irrigation, where water deficits of varying durations developed at different stages of growth. The relative simplicity of the model and its robustness in simulating maize yields under a range of water-availability conditions allows the model to be readily used for studies of crop performance under alternate conditions. One such study, presented here, was a yield assessment for rainfed maize under possible greenhouse climates where temperature and atmospheric CO 2 concentration were increased. An increase in temperature combined with decreased rainfall lowered grain yield, although the increase in crop water use efficiency associated with elevated CO 2 concentration ameliorated the response to the greenhouse climate. Grain yields for the greenhouse climates as compared to current conditions increased, or decreased only slightly, except when the greenhouse climate was assumed to result in severly decreased rainfall

  18. Attention Contributes to Arithmetic Deficits in New-Onset Childhood Absence Epilepsy.

    Science.gov (United States)

    Cheng, Dazhi; Yan, Xiuxian; Gao, Zhijie; Xu, Keming; Chen, Qian

    2017-01-01

    Neuropsychological studies indicate that new-onset childhood absence epilepsy (CAE) is associated with deficits in attention and executive functioning. However, the contribution of these deficits to impaired academic performance remains unclear. We aimed to examine whether attention and executive functioning deficits account for the academic difficulties prevalent in patients with new-onset CAE. We analyzed cognitive performance in several domains, including language, mathematics, psychomotor speed, spatial ability, memory, general intelligence, attention, and executive functioning, in 35 children with new-onset CAE and 33 control participants. Patients with new-onset CAE exhibited deficits in mathematics, general intelligence, attention, and executive functioning. Furthermore, attention deficits, as measured by a visual tracing task, accounted for impaired arithmetic performance in the new-onset CAE group. Therefore, attention deficits, rather than impaired general intelligence or executive functioning, may be responsible for arithmetic performance deficits in patients with new-onset CAE.

  19. Challenges of Environmental Management Accounting –- Current Accounting Practices

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

    Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

  20. Update on attention-deficit/hyperactivity disorder and tic disorders: a review of the current literature.

    Science.gov (United States)

    Simpson, Heather A; Jung, Leah; Murphy, Tanya K

    2011-10-01

    Tic disorders impact quality of life, but when they are co-occurring with attention-deficit/hyperactivity disorder, the combined impact takes a toll on psychosocial functioning and adds another layer of complexity to treatment approaches. A review of the current literature supports evidence of a unique relationship between comorbid attention-deficit/hyperactivity disorder and tic disorders, emphasizing the intricate phenotype and impairment associated with these co-occurring conditions. The complexity of these symptoms requires careful diagnosis and appropriate treatment as determined by the level of impairment and can include pharmacotherapy, behavioral interventions, or a combination of therapies. To achieve the greatest benefits in improving quality of life and eliminating further comorbidity, an ideal treatment plan would include a comprehensive evaluation as well as a hierarchical treatment approach involving education of the child, family, and teachers; careful medication management; and cognitive and behavioral training.

  1. Current Conceptual Challenges in the Study of Rhythm Processing Deficits

    Directory of Open Access Journals (Sweden)

    Pauline eTranchant

    2015-06-01

    Full Text Available Interest in the study of rhythm processing deficits (RPD is currently growing in the cognitive neuroscience community, as this type of investigation constitutes a powerful tool for the understanding of normal rhythm processing. Because this field is in its infancy, it still lacks a common conceptual vocabulary to facilitate effective communication between different researchers and research groups. In this commentary, we provide a brief review of recent reports of RPD through the lens of one important empirical issue: the method by which beat perception is measured, and the consequences of method selection for the researcher’s ability to specify which mechanisms are impaired in RPD. This critical reading advocates for the importance of matching measurement tools to the putative neurocognitive mechanisms under study, and reveals the need for effective and specific assessments of the different aspects of rhythm perception and synchronization.

  2. Neuroanatomical correlates of attention-deficit-hyperactivity disorder accounting for comorbid oppositional defiant disorder and conduct disorder.

    Science.gov (United States)

    Sasayama, Daimei; Hayashida, Ayako; Yamasue, Hidenori; Harada, Yuzuru; Kaneko, Tomoki; Kasai, Kiyoto; Washizuka, Shinsuke; Amano, Naoji

    2010-08-01

    An increasing number of neuroimaging studies have been conducted to uncover the pathophysiology of attention-deficit-hyperactivity disorder (ADHD). The findings are inconsistent, however, at least partially due to methodological differences. In the present study voxel-based morphometry (VBM) was used to evaluate brain morphology in ADHD subjects after taking into account the confounding effect of oppositional defiant disorder (ODD) and conduct disorder (CD) comorbidity. Eighteen children with ADHD and 17 age- and gender-matched typically developing subjects underwent high-spatial resolution magnetic resonance imaging. The regional gray matter volume differences between the children with ADHD and controls were examined with and without accounting for comorbid ODD and CD in a voxel-by-voxel manner throughout the entire brain. The VBM indicated significantly smaller regional gray matter volume in regions including the bilateral temporal polar and occipital cortices and the left amygdala in subjects with ADHD compared with controls. Significantly smaller regional gray matter volumes were demonstrated in more extensive regions including the bilateral temporal polar cortices, bilateral amygdala, right occipital cortex, right superior temporal sulcus, and left middle frontal gyrus after controlling for the confounding effect of comorbid ODD and CD. Morphological abnormalities in ADHD were seen not only in the regions associated with executive functioning but also in the regions associated with social cognition. When the effect of comorbid CD and ODD was taken into account, there were more extensive regions with significantly smaller volume in ADHD compared to controls.

  3. Government Spending Shocks, the Current Account and the Real Exchange Rate in OECD Countries

    Directory of Open Access Journals (Sweden)

    Soyoung Kim

    2008-06-01

    Full Text Available This paper examines the effects of government spending shocks on the current account and the real exchange rate for 20 OECD countries using panel VAR model, in order to provide empirical stylized facts. The countries were grouped based on openness and size, and the influence of openness and size on the effects of government spending shocks. The main findings are as follows. First, in the analysis of all 20 countries, in response to government spending shocks, the worsening of the current account is significant, but real exchange rate appreciation is not significant. Second, real exchange rate appreciation is more significant and worsening of the current account is more temporary in the group of countries with higher openness than in those with low openness. Third, the worsening of the current account is more significant in the group of large countries than in the group of small countries. Although real exchange rate depreciation under fiscal expansion is not consistent with traditional theories, the results are broadly consistent with the existing theories that incorporate openness and the size of the country.

  4. Special Issue: Current Trends in Research in Accounting Finance and Management Control

    OpenAIRE

    Lassala, Carlos; Ripoll Feliu, Vicente

    2017-01-01

    On January 27, 2016, an agreement was signed with OmniaScience to select articles to be published in the journal Intangible Capital, in a special issue titled "Current Trends in Research in Accounting, Finance and Management Control." The agreement was reached within the framework of three events at the University of Valencia, from June 27 to 30, 2016: XXI Workshop on Accounting and Management Control. “Memorial Raymond Konopka”, X Iberoamerican Congress of Management Accounting, III  Int...

  5. PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

    Directory of Open Access Journals (Sweden)

    Carlos Augusto Pacheco Pereira

    2016-03-01

    Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

  6. The Current Account and the Interest Differential in Canada

    OpenAIRE

    Martin Boileau; Michel Normandin

    2004-01-01

    For post-1975 Canadian data, we document the joint behavior of output, the current account, and the interest differential at the business cycle frequency. We also interpret the joint behavior using a simple small open economy model. Our simple model assumes that agents have access to world international financial markets, but face country-specific interest rate on their holdings of world assets. The interest differential depends negatively on the country’s net foreign asset position. We find ...

  7. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... other current and accrued assets, appropriately designated and supported so as to show the nature of...

  8. Temporary oil production, current account deterioration and the role of monetary and fiscal policy

    International Nuclear Information System (INIS)

    Harvie, C.

    1992-01-01

    This paper extends earlier work on the macroeconomic adjustment processes arising for an economy experiencing a temporary period of oil production. Emphasis is placed on developments in the current account, as reflected in foreign asset stock movements, after oil production ceases, as well as on the role that monetary, fiscal or fiscal/monetary policy can play in influencing current-account developments during this same period. The results presented suggest that, to improve the performance of the current account, irrespective of the wage adjustment mechanism operative, after oil production ceases, the major thrust of macroeconomic policy should operate through fiscal rather than monetary policy. However developments in non-oil output would be influenced by the wage adjustment mechanism. With wage indexation, a tight fiscal policy after oil production ceases leads to a higher level of non-oil output than in the no policy response case, or one where monetary policy alone is used. With no wage indexation, the use of monetary and/or fiscal policy leads to lower levels of non-oil output. The use of fiscal policy also has the added benefit of contributing to a lower consumer price level, again irrespective of the operative wage adjustment mechanism. If the emphasis of policy operates through monetary policy, irrespective of the wage adjustment mechanism, the current-account problem will be exacerbated since foreign assets stocks will be lower. In addition, non-oil output and consumer prices will be lower. (Author)

  9. A Computational Evaluation of Sentence Processing Deficits in Aphasia

    Science.gov (United States)

    Patil, Umesh; Hanne, Sandra; Burchert, Frank; De Bleser, Ria; Vasishth, Shravan

    2016-01-01

    Individuals with agrammatic Broca's aphasia experience difficulty when processing reversible non-canonical sentences. Different accounts have been proposed to explain this phenomenon. The Trace Deletion account (Grodzinsky, 1995, 2000, 2006) attributes this deficit to an impairment in syntactic representations, whereas others (e.g., Caplan,…

  10. Cardiovascular considerations of attention deficit hyperactivity disorder medications: a report of the European Network on Hyperactivity Disorders work group, European Attention Deficit Hyperactivity Disorder Guidelines Group on attention deficit hyperactivity disorder drug safety meeting.

    Science.gov (United States)

    Hamilton, Robert M; Rosenthal, Eric; Hulpke-Wette, Martin; Graham, John G I; Sergeant, Joseph

    2012-02-01

    Regulatory decisions regarding attention deficit hyperactivity disorder drug licensing and labelling, along with recent statements from professional associations, raise questions of practice regarding the evaluation and treatment of patients with attention deficit hyperactivity disorder. To address these issues for the European community, the European Network for Hyperkinetic Disorders, through its European Attention Deficit Hyperactivity Disorder Guidelines Group, organised a meeting between attention deficit hyperactivity disorder specialists, paediatric cardiovascular specialists, and representatives of the major market authorisation holders for attention deficit hyperactivity disorder medications. This manuscript represents their consensus on cardiovascular aspects of attention deficit hyperactivity disorder medications. Although sudden death has been identified in multiple young individuals on attention deficit hyperactivity disorder medication causing regulatory concern, when analysed for exposure using currently available data, sudden death does not appear to exceed that of the general population. There is no current evidence to suggest an incremental benefit to electrocardiography assessment of the general attention deficit hyperactivity disorder patient. Congenital heart disease patients have an increased prevalence of attention deficit hyperactivity disorder, and can benefit from attention deficit hyperactivity disorder therapies, including medication. The attention deficit hyperactivity disorder specialist is the appropriate individual to evaluate benefit and risk and recommend therapy in all patients, although discussion with a heart specialist is reasonable for congenital heart disease patients. For attention deficit hyperactivity disorder patients with suspected heart disease or risk factor/s for sudden death, assessment by a heart specialist is recommended, as would also be the case for a non-attention deficit hyperactivity disorder patient. The

  11. PROTECTION OF HOUSEHOLD APPLIANCES INDUCTION MOTORS AGAINST OVERCURRENT TAKING INTO ACCOUNT NONLINEAR DISTORTION OF PHASE CURRENT

    Directory of Open Access Journals (Sweden)

    A.G. Sereda

    2015-06-01

    Full Text Available Purpose. Theoretical justification and engineering of induction motors heat protection method from overload currents taking into account nonlinear distortion of the phase current and implementation as a microprocessor device functioning algorithm. Methodology. To solve the problem used the theory of the representing complex harmonic oscillations analog signals expansion into the oscillation spectrum forming elementary harmonic components in order to compare their properties by applying the theory of discrete signals and systems, as well as methods of spectral analysis and discrete signals filtering. The harmonic analysis versatility is that any periodic signal may be synthesized from harmonic oscillation of certain amplitude, frequency and initial phase. A mathematical model for determining the phase current harmonic content of power supply networks with isolated neutral and non-linear loads types and, as a consequence, the distortion of sinusoidal phase current change is developed by multiplying the analog current in time dependency on the grate delta-function with different sampling intervals, in which the use of simple and widely used in relay protection units, in particular electronic overcurrent relays, mathematical operations of integration squares instantaneous current allows the most in harmony with the mathematical tools to build other network protection types. Findings. The necessity to increase the sensitivity of the induction motors heat protection from overload currents taking into account nonlinear distortion of the phase currents is proved. By nonlinear distortion harmonic analysis of the phase currents the motor protection reliability increasing provided by taking into account the higher harmonic components of the phase currents, which causes to additional losses and heating of the stator winding. It uses the simplest and widely used in protective relaying mathematical apparatus determining of most significant higher harmonics

  12. Visual search deficits in amblyopia.

    Science.gov (United States)

    Tsirlin, Inna; Colpa, Linda; Goltz, Herbert C; Wong, Agnes M F

    2018-04-01

    Amblyopia is a neurodevelopmental disorder defined as a reduction in visual acuity that cannot be corrected by optical means. It has been associated with low-level deficits. However, research has demonstrated a link between amblyopia and visual attention deficits in counting, tracking, and identifying objects. Visual search is a useful tool for assessing visual attention but has not been well studied in amblyopia. Here, we assessed the extent of visual search deficits in amblyopia using feature and conjunction search tasks. We compared the performance of participants with amblyopia (n = 10) to those of controls (n = 12) on both feature and conjunction search tasks using Gabor patch stimuli, varying spatial bandwidth and orientation. To account for the low-level deficits inherent in amblyopia, we measured individual contrast and crowding thresholds and monitored eye movements. The display elements were then presented at suprathreshold levels to ensure that visibility was equalized across groups. There was no performance difference between groups on feature search, indicating that our experimental design controlled successfully for low-level amblyopia deficits. In contrast, during conjunction search, median reaction times and reaction time slopes were significantly larger in participants with amblyopia compared with controls. Amblyopia differentially affects performance on conjunction visual search, a more difficult task that requires feature binding and possibly the involvement of higher-level attention processes. Deficits in visual search may affect day-to-day functioning in people with amblyopia.

  13. A Cognitive Distortions and Deficits Model of Suicide Ideation

    Directory of Open Access Journals (Sweden)

    Laura L. Fazakas-DeHoog

    2017-05-01

    Full Text Available Although cognitive distortions and deficits are known risk factors for the development and escalation of suicide ideation and behaviour, no empirical work has examined how these variables interact to predict suicide ideation. The current study proposes an integrative model of cognitive distortions (hopelessness and negative evaluations of self and future and deficits (problem solving deficits, problem solving avoidance, and cognitive rigidity. To test the integrity of this model, a sample of 397 undergraduate students completed measures of deficits, distortions, and current suicide ideation. A structural equation model demonstrated excellent fit, and findings indicated that only distortions have a direct effect on suicidal thinking, whereas cognitive deficits may exert their effects on suicide ideation via their reciprocal relation with distortions. Findings underscore the importance of both cognitive distortions and deficits for understanding suicidality, which may have implications for preventative efforts and treatment.

  14. Age-related deficits in free recall: the role of rehearsal.

    Science.gov (United States)

    Ward, Geoff; Maylor, Elizabeth A

    2005-01-01

    Age-related deficits have been consistently observed in free recall. Recent accounts of episodic memory suggest that these deficits could result from differential patterns of rehearsal. In the present study, 20 young and 20 older adults (mean ages 21 and 72 years, respectively) were presented with lists of 20 words for immediate free recall using the overt rehearsal methodology. The young outperformed the older adults at all serial positions. There were significant age-related differences in the patterns of overt rehearsals: Young adults rehearsed a greater number of different words than did older adults, they rehearsed words to more recent serial positions, and their rehearsals were more widely distributed throughout the list. Consistent with a recency-based account of episodic memory, age deficits in free recall are largely attributable to age differences in the recency, frequency, and distribution of rehearsals.

  15. Critical current oscillations in superconductor-ferromagnet-superconductor structure taking into account s-d scattering

    International Nuclear Information System (INIS)

    Vedyaev, A.V.; Ryzhanova, N.V.; Pugach, N.G.

    2007-01-01

    One calculated the critical current in the Josephson contact with the transition metal slightly ferromagnetic alloy interlayer. One solved the Gorkov equations taking into account s-d-scattering in a ferromagnet. The account of the mentioned scattering breaking down the Cooper pairs is shown to enable to ensure the conformity with the experiment [ru

  16. Bank Concentration, Corporate Savings and Current Account Imbalances%银行集中度、企业储蓄与经常账户失衡

    Institute of Scientific and Technical Information of China (English)

    谭之博; 赵岳

    2012-01-01

    Based on the national level panel data about 56 countries in the period of 1990 to 2007 and a World Bank survey dataset about firms' financing behaviors in 1999, this paper investigates the relationship among bank concentration, corporate savings and current account imbalances with the utilization of dynamic panel models and Tobit models. The empirical results show that the more concentrated the banking sector is, the less the proportion of firms' bank financing is and the more their retained earnings are. Furthermore, savings by corporate sector are significantly correlated with current account imbalances and the high savings in countries with a more concentrated banking sector lead to larger current account surplus or less current account deficits in these countries. Our results remain robust with the consideration of financial center effect and IV regressions. Differing from traditional measurement of financial development which focuses on the overall scale of financial sector, our results highlight the importance of internal structure of banking sector in the understanding of current account imbalances.%本文基于1990--2007年56个国家的面板数据和1999年世界银行的企业调查数据,运用动态面板模型和Tobit模型,探究了银行集中度、企业储蓄和经常账户失衡的关系。实证结果表明,银行集中度越高,企业从银行融资的比重越小,自身储蓄越高。而公司部门的储蓄与经常账户余额存在显著的正向相关,高银行集中度国家企业的高储蓄导致这些国家经历更大的经常账户顺差(或更小的逆差)。上述结论并不受金融中心效应的影响,也在工具变量回归中保持稳健。与强调金融部门总规模的传统金融发展观不同,本文的结论表明,银行业的内部结构是理解经常账户失衡的重要视角。

  17. Neuropsychological deficits in patients with Lyme borreliosis

    Directory of Open Access Journals (Sweden)

    Katja Pruša

    2001-09-01

    Full Text Available Slovenia is an endemic area for Lyme borreliosis, a disease that affects many organic systems. Decline in cognitive abilities and emotional changes can appear in acute and chronic stage of the disease beside somatic difficulties. Early antibiotic therapy is of great importance in recovery. Attention and concentration deficits, memory deficits, impaired executive functioning, depression and other symptoms reduce work efficiency and life quality of people with Lyme borreliosis. Neuropsychological deficits can be explained with central nervous system impairment and partly also with reactive psychological factors. On account of symptomatic complexity, broad differential diagnostic and unreliable diagnostic technology neuropsychological evaluation can help to correctly diagnose and accurately treat this disease, and thus to enable appropriate cognitive rehabilitation and psychotherapeutic assistance.

  18. Type-specific proactive interference in patients with semantic and phonological STM deficits.

    Science.gov (United States)

    Harris, Lara; Olson, Andrew; Humphreys, Glyn

    2014-01-01

    Prior neuropsychological evidence suggests that semantic and phonological components of short-term memory (STM) are functionally and neurologically distinct. The current paper examines proactive interference (PI) from semantic and phonological information in two STM-impaired patients, DS (semantic STM deficit) and AK (phonological STM deficit). In Experiment 1 probe recognition tasks with open and closed sets of stimuli were used. Phonological PI was assessed using nonword items, and semantic and phonological PI was assessed using words. In Experiment 2 phonological and semantic PI was elicited by an item recognition probe test with stimuli that bore phonological and semantic relations to the probes. The data suggested heightened phonological PI for the semantic STM patient, and exaggerated effects of semantic PI in the phonological STM case. The findings are consistent with an account of extremely rapid decay of activated type-specific representations in cases of severely impaired phonological and semantic STM.

  19. Current Account Surpluses and the Interest Rate Island in Switzerland

    OpenAIRE

    Paolo Mauro

    1995-01-01

    This paper describes some long-run aspects of the Swiss balance of payments, highlighting two macroeconomic phenomena that make Switzerland stand out among other countries: first, it has had a persistent current account surplus and the largest ratio of net foreign assets to GDP in the world; second, its real interest rates have been significantly lower than those of most other industrialized countries, earning it the label “interest rate island”. These two distinctive features may be related,...

  20. Basic Information Processing Abilities at 11 years Account for Deficits in IQ Associated with Preterm Birth.

    Science.gov (United States)

    Rose, Susan A; Feldman, Judith F; Jankowski, Jeffery J; Van Rossem, Ronan

    2011-07-01

    Although it is well established that preterms as a group do poorly relative to their full-term peers on tests of global cognitive functioning, the basis for this relative deficiency is less understood. The present paper examines preterm deficits in core cognitive abilities and determines their role in mediating preterm/full-term differences in IQ. The performance of 11-year-old children born preterm (birth weight <1750g) and their full-term controls were compared on a large battery of 15 tasks, covering four basic cognitive domains -- memory, attention, speed of processing and representational competence. The validity of these four domains was established using latent variables and confirmatory factor analysis (CFA). Preterms showed pervasive deficits within and across domains. Additionally, preterm deficits in IQ were completely mediated by these four cognitive domains in a structural equation model involving a cascade from elementary abilities (attention and speed), to more complex abilities (memory and representational competence), to IQ. The similarity of findings to those obtained with this cohort in infancy and toddlerhood suggest that preterm deficits persist - across time, across task, and from the non-verbal to the verbal period.

  1. Current Medications for the Treatment of Attention-Deficit/Hyperactivity Disorder

    Science.gov (United States)

    Vaughan, Brigette S.; Roberts, Holly J.; Needelman, Howard

    2009-01-01

    Attention-Deficit/Hyperactivity Disorder (ADHD) is common among children. Fortunately, ADHD is highly treatable with medication. The purpose of this article is to serve as a primer on medication treatment for ADHD for school psychologists. The article discusses the available stimulant and nonstimulant medication for the treatment of ADHD.…

  2. The Structural Relationship between Current and Capital Account Balance in India: A Time Series Analysis

    OpenAIRE

    Chakraborty, Debashis; Mukherjee, Jaydeep; Sinha, Tanaya

    2010-01-01

    The long run relationship between current account balance (CAB) and capital account balance (KAB) and the repercussions of capital account convertibility (KAC) on growth process of a country is a much debated issue. In particular, in the aftermath of the Southeast Asian crisis, the limitation of the liberal capital regime for a developing country like India is often highlighted in the literature. However, the probable impact of introducing KAC on CAB in India generally is discussed theoretica...

  3. Social Cognition Deficits: Current Position and Future Directions for Neuropsychological Interventions in Cerebrovascular Disease

    Directory of Open Access Journals (Sweden)

    Progress Njomboro

    2017-01-01

    Full Text Available Neuropsychological assessments of cognitive dysfunction in cerebrovascular illness commonly target basic cognitive functions involving aspects of memory, attention, language, praxis, and number processing. Here, I highlight the clinical importance of often-neglected social cognition functions. These functions recruit a widely distributed neural network, making them vulnerable in most cerebrovascular diseases. Sociocognitive deficits underlie most of the problematic social conduct observed in patients and are associated with more negative clinical outcomes (compared to nonsocial cognitive deficits. In clinical settings, social cognition deficits are normally gleaned from collateral information from caregivers or from indirect inferences made from patients’ performance on standard nonsocial cognitive tests. Information from these sources is however inadequate. I discuss key social cognition functions, focusing initially on deficits in emotion perception and theory of mind, two areas that have gained sizeable attention in neuroscientific research, and then extend the discussion into relatively new, less covered but crucial functions involving empathic behaviour, social awareness, social judgements, and social decision making. These functions are frequently impaired following neurological change. At present, a wide range of psychometrically robust social cognition tests is available, and this review also makes the case for their inclusion in neuropsychological assessments.

  4. Current Issues in the Diagnosis of Attention Deficit Hyperactivity Disorder, Oppositional Defiant Disorder, and Conduct Disorder

    Science.gov (United States)

    Frick, Paul J.; Nigg, Joel T.

    2015-01-01

    This review evaluates the diagnostic criteria for three of the most common disorders for which children and adolescents are referred for mental health treatment: attention deficit hyperactivity disorder (ADHD), oppositional defiant disorder (ODD), and conduct disorder (CD). Although research supports the validity and clinical utility of these disorders, several issues are highlighted that could enhance the current diagnostic criteria. For ADHD, defining the core features of the disorder and its fit with other disorders, enhancing the validity of the criteria through the lifespan, considering alternative ways to form subtypes of the disorder, and modifying the age-of-onset criterion are discussed relative to the current diagnostic criteria. For ODD, eliminating the exclusionary criteria of CD, recognizing important symptom domains within the disorder, and using the cross-situational pervasiveness of the disorder as an index of severity are highlighted as important issues for improving classification. Finally, for CD, enhancing the current subtypes related to age of onset and integrating callous-unemotional traits into the diagnostic criteria are identified as key issues for improving classification. PMID:22035245

  5. Current issues in the diagnosis of attention deficit hyperactivity disorder, oppositional defiant disorder, and conduct disorder.

    Science.gov (United States)

    Frick, Paul J; Nigg, Joel T

    2012-01-01

    This review evaluates the diagnostic criteria for three of the most common disorders for which children and adolescents are referred for mental health treatment: attention deficit hyperactivity disorder (ADHD), oppositional defiant disorder (ODD), and conduct disorder (CD). Although research supports the validity and clinical utility of these disorders, several issues are highlighted that could enhance the current diagnostic criteria. For ADHD, defining the core features of the disorder and its fit with other disorders, enhancing the validity of the criteria through the lifespan, considering alternative ways to form subtypes of the disorder, and modifying the age-of-onset criterion are discussed relative to the current diagnostic criteria. For ODD, eliminating the exclusionary criteria of CD, recognizing important symptom domains within the disorder, and using the cross-situational pervasiveness of the disorder as an index of severity are highlighted as important issues for improving classification. Finally, for CD, enhancing the current subtypes related to age of onset and integrating callous-unemotional traits into the diagnostic criteria are identified as key issues for improving classification.

  6. Dissociations between developmental dyslexias and attention deficits

    Science.gov (United States)

    Lukov, Limor; Friedmann, Naama; Shalev, Lilach; Khentov-Kraus, Lilach; Shalev, Nir; Lorber, Rakefet; Guggenheim, Revital

    2014-01-01

    We examine whether attention deficits underlie developmental dyslexia, or certain types of dyslexia, by presenting double dissociations between the two. We took into account the existence of distinct types of dyslexia and of attention deficits, and focused on dyslexias that may be thought to have an attentional basis: letter position dyslexia (LPD), in which letters migrate within words, attentional dyslexia (AD), in which letters migrate between words, neglect dyslexia, in which letters on one side of the word are omitted or substituted, and surface dyslexia, in which words are read via the sublexical route. We tested 110 children and adults with developmental dyslexia and/or attention deficits, using extensive batteries of reading and attention. For each participant, the existence of dyslexia and the dyslexia type were tested using reading tests that included stimuli sensitive to the various dyslexia types. Attention deficit and its type was established through attention tasks assessing sustained, selective, orienting, and executive attention functioning. Using this procedure, we identified 55 participants who showed a double dissociation between reading and attention: 28 had dyslexia with normal attention and 27 had attention deficits with normal reading. Importantly, each dyslexia with suspected attentional basis dissociated from attention: we found 21 individuals with LPD, 13 AD, 2 neglect dyslexia, and 12 surface dyslexia without attention deficits. Other dyslexia types (vowel dyslexia, phonological dyslexia, visual dyslexia) also dissociated from attention deficits. Examination of 55 additional individuals with both a specific dyslexia and a certain attention deficit found no attention function that was consistently linked with any dyslexia type. Specifically, LPD and AD dissociated from selective attention, neglect dyslexia dissociated from orienting, and surface dyslexia dissociated from sustained and executive attention. These results indicate that

  7. Trade reform, policy uncertainty, and the current account: a non expected-utility approach

    NARCIS (Netherlands)

    van Wijnbergen, S.J.G.

    1992-01-01

    Rapid and comprehensive reduction in barriers to international trade has often been followed by a sharp deterioration in the current account. The macroeconomic counterpart of the deterioration has typically been a decline in private savings; no clear response pattern has been observed for private

  8. A composite neurobehavioral test to evaluate acute functional deficits after cerebellar haemorrhage in rats.

    Science.gov (United States)

    McBride, Devin W; Nowrangi, Derek; Kaur, Harpreet; Wu, Guangyong; Huang, Lei; Lekic, Tim; Tang, Jiping; Zhang, John H

    2018-03-01

    Cerebellar haemorrhage accounts for 5-10% of all intracerebral haemorrhages and leads to severe, long-lasting functional deficits. Currently, there is limited research on this stroke subtype, which may be due to the lack of a suitable composite neuroscoring system specific for cerebellar injury in rodents. The purpose of this study is to develop a comprehensive composite neuroscore test for cerebellar injury using a rat model of cerebellar haemorrhage. Sixty male Sprague-Dawley rats were subjected to either sham surgery or cerebellar haemorrhage. Twenty-four hours post-injury, neurological behaviour was evaluated using 17 cost-effective and easy-to-perform tests, and a composite neuroscore was developed. The composite neuroscore was then used to assess functional recovery over seven days after cerebellar haemorrhage. Differences in the composite neuroscore deficits for the mild and moderate cerebellar haemorrhage models were observed for up to five days post-ictus. Until now, a composite neuroscore for cerebellar injury was not available for rodent studies. Herein, using mild and moderate cerebellar haemorrhage rat models a composite neuroscore for cerebellar injury was developed and used to assess functional deficits after cerebellar haemorrhage. This composite neuroscore may also be useful for other cerebellar injury models.

  9. A comparison of debt and primary-deficit constraints

    NARCIS (Netherlands)

    Ribeiro, M.P.; Beetsma, R.; Schabert, A.

    2008-01-01

    This paper compares constraints on the public debt with constraints on the primary deficit. The analysis takes into account how an optimizing government reacts to the different constraints when deciding on a spending and borrowing plan. We find that the economy behaves similarly under both

  10. A Comparison between Value-Added School Estimates and Currently Used Metrics of School Accountability in California

    Science.gov (United States)

    Fagioli, Loris P.

    2014-01-01

    This study compared a value-added approach to school accountability to the currently used metrics of accountability in California of Adequate Yearly Progress (AYP) and Academic Performance Index (API). Five-year student panel data (N?=?53,733) from 29 elementary schools in a large California school district were used to address the research…

  11. Self-reports of executive dysfunction in current ecstasy/polydrug Users.

    Science.gov (United States)

    Hadjiefthyvoulou, Florentia; Fisk, John E; Montgomery, Catharine; Bridges, Nikola

    2012-09-01

    Ecstasy/polydrug users have exhibited deficits in executive functioning in laboratory tests. We sought to extend these findings by investigating the extent to which ecstasy/polydrug users manifest executive deficits in everyday life. Forty-two current ecstasy/polydrug users, 18 previous (abstinent for at least 6 months) ecstasy/polydrug users, and 50 non-users of ecstasy (including both non-users of any illicit drug and some cannabis-only users) completed the self-report Behavior Rating Inventory of Executive Function-Adult Version (BRIEF-A) measure. Current ecstasy/polydrug users performed significantly worse than previous users and non-users on subscales measuring inhibition, self-monitoring, initiating action, working memory, planning, monitoring ongoing task performance, and organizational ability. Previous ecstasy/polydrug users did not differ significantly from non-users. In regression analyses, although the current frequency of ecstasy use accounted for statistically significant unique variance on 3 of the 9 BRIEF-A subscales, daily cigarette consumption was the main predictor in 6 of the subscales. Current ecstasy/polydrug users report more executive dysfunction than do previous users and non-users. This finding appears to relate to some aspect of ongoing ecstasy use and seems largely unrelated to the use of other illicit drugs. An unexpected finding was the association of current nicotine consumption with executive dysfunction.

  12. Current-account effects of a devaluation in an optimizing model with capital accumulation

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo

    1991-01-01

    short, the devaluation is bound to improve the current account on impact, whereas this will deteriorate in the case of a long contract period, and the more so the smaller are adjustment costs in investment. In addition, we study the consequences for the terms of trade and for the stocks of foreign...

  13. Transcranial Direct Current Stimulation in Children and Adolescents With Attention-Deficit/Hyperactivity Disorder (ADHD): A Pilot Study.

    Science.gov (United States)

    Bandeira, Igor Dórea; Guimarães, Rachel Silvany Quadros; Jagersbacher, João Gabriel; Barretto, Thiago Lima; de Jesus-Silva, Jéssica Regina; Santos, Samantha Nunes; Argollo, Nayara; Lucena, Rita

    2016-06-01

    Studies investigating the possible benefits of transcranial direct current stimulation on left dorsolateral prefrontal cortex in children and adolescents with attention-deficit hyperactivity disorder (ADHD) have not been performed. This study assesses the effect of transcranial direct current stimulation in children and adolescents with ADHD on neuropsychological tests of visual attention, visual and verbal working memory, and inhibitory control. An auto-matched clinical trial was performed involving transcranial direct current stimulation in children and adolescents with ADHD, using SNAP-IV and subtests Vocabulary and Cubes of the Wechsler Intelligence Scale for Children III (WISC-III). Subjects were assessed before and after transcranial direct current stimulation sessions with the Digit Span subtest of the WISC-III, inhibitory control subtest of the NEPSY-II, Corsi cubes, and the Visual Attention Test (TAVIS-3). There were 9 individuals with ADHD according to Diagnostic and Statistical Manual of Mental Disorders (Fifth Edition) criteria. There was statistically significant difference in some aspects of TAVIS-3 tests and the inhibitory control subtest of NEPSY-II. Transcranial direct current stimulation can be related to a more efficient processing speed, improved detection of stimuli, and improved ability to switch between an ongoing activity and a new one. © The Author(s) 2016.

  14. A Randomized, Double-Blind, Sham-Controlled Trial of Transcranial Direct Current Stimulation in Attention-Deficit/Hyperactivity Disorder.

    Directory of Open Access Journals (Sweden)

    Camila Cosmo

    Full Text Available Current standardized treatments for cognitive impairment in attention-deficit/hyperactivity disorder remain limited and their efficacy restricted. Transcranial direct current stimulation (tDCS is a promising tool for enhancing cognitive performance in several neuropsychiatric disorders. Nevertheless, the effects of tDCS in reducing cognitive impairment in patients with attention-deficit/hyperactivity disorder (ADHD have not yet been investigated.A parallel, randomized, double-blind, sham-controlled trial was conducted to examine the efficacy of tDCS on the modulation of inhibitory control in adults with ADHD. Thirty patients were randomly allocated to each group and performed a go/no-go task before and after a single session of either anodal stimulation (1 mA over the left dorsolateral prefrontal cortex or sham stimulation.A nonparametric two-sample Wilcoxon rank-sum (Mann-Whitney test revealed no significant differences between the two groups of individuals with ADHD (tDCS vs. sham in regard to behavioral performance in the go/no go tasks. Furthermore, the effect sizes of group differences after treatment for the primary outcome measures-correct responses, impulsivity and omission errors--were small. No adverse events resulting from stimulation were reported.According to these findings, there is no evidence in support of the use of anodal stimulation over the left dorsolateral prefrontal cortex as an approach for improving inhibitory control in ADHD patients. To the best of our knowledge, this is the first clinical study to assess the cognitive effects of tDCS in individuals with ADHD. Further research is needed to assess the clinical efficacy of tDCS in this population.ClinicalTrials.gov NCT01968512.

  15. PENGARUH GROSS DOMESTIC PRODUCT, INFLASI, SUKU BUNGA, MONEY SUPPLY, CURRENT ACCOUNT DAN CAPITAL ACCOUNT TERHADAP NILAI KURS RUPIAH INDONESIA – DOLLAR AMERIKA

    Directory of Open Access Journals (Sweden)

    Yunika Murdayanti

    2012-03-01

    Full Text Available Since free-floating exchange rate system has been applied in Indonesia on August 1998, the accumulation of depreciation of rupiah against the US dollar has been about 48,7% until December 2001. This condition brings many argumentation about the reasons behind the exchange rate instability faced by Indonesia among many experts whether it is caused by economic factors or by non-economic factors. By recognizing the causes, it will be easier for the experts and government of Indonesia to formulate the solution. This research is intended to analyze the influence of economic variables, i.e. Gross Domestic Product, money supply, interest rate, inflation rate, Current Account & Capital Account in both Indonesia and The United State of America, as well as the position of the balance of international payment of Indonesia to the exchange rate movement in order to give contributions to solve the problem. Based on the result money supply becomes the only variable which has a multicollinearity and excluded from the regression linear. Also only current account is not significant influence on the exchange rate movement, instead of the other variables. Coefficient of determination of the research model is 84.4 %, means that other factors, not accommodated in this research, give 15.6 % influence to the exchange rate movement. These other factors can be categorized as other economic factors or non-economic factors.

  16. The domestic resource gap and current transaction deficit in Indonesia in 2010-2014

    OpenAIRE

    Anhulaila M. Palampanga; Bakri Hasanuddin

    2017-01-01

    The purpose of this study is to determine the relationship between domestic financial resource gaps and current account balance in Indonesia by using data from 2010 to 2014. Gaps in the domestic economy are classified into three types: 1) the domestic absorptive capacity of the national income gap (GNP), 2) gross national savings and investment gap, 3) private sector gap (private saving minus private investment), and public sector gap (tax minus government spending). By using a concept of ope...

  17. Current account imbalances in the monetary union and the great recession: Causes and policies

    Directory of Open Access Journals (Sweden)

    Uxó Jorge

    2011-01-01

    Full Text Available Current account imbalances within the eurozone are at the roots of its economic crisis. We argue that, though relevant, emphasis should shift from competitiveness to differential rates of growth of domestic demand as its chief explanatory factor. Euro core countries have experienced a shortage of domestic demand, with wage restraint playing a key role. This has led them to experience a current account surplus, which could not be understood independently of a buoyant domestic demand in the peripheral countries, funded with private debt. As a byproduct of that strong demand, the periphery suffered from wage inflation and a loss of competitiveness. This dual growth pattern is unsustainable as indebtedness cannot go on without any limit. Neither wage cuts nor fiscal austerity in the periphery will help to solve this mess: although trade balance would be restored, it would lead to a negative shock in aggregate demand, threatening their ability to settle debts at due dates.

  18. Report and accounts 1982/83. [United Kingdom

    Energy Technology Data Exchange (ETDEWEB)

    1983-01-01

    The activities of the National Coal Board are described for the period 23 March 1982 to 26 March 1983 under the headings finance, mining, markets, personnel, research and development overseas activities, and environment. Total sales were 120.6 Mt of which power stations took 86.2. Productivity increased (at the coalface by 5.6%). The accounts are presented after the report. After taking into account the deficit grant the Board incurred a loss of 111 M pounds Sterling.

  19. Attention-deficit hyperactivity disorder in ancient Greece: The Obtuse Man of Theophrastus.

    Science.gov (United States)

    Victor, Marcelo M; S da Silva, Bruna; Kappel, Djenifer B; Bau, Claiton Hd; Grevet, Eugenio H

    2018-06-01

    We present an ancient Greek description written by the philosopher Theophrastus in his classic book ' Characters' comparable with modern attention-deficit hyperactivity disorder. The arguments are based in one chapter of this book-The Obtuse Man-presenting features of a character closely resembling the modern description of attention-deficit hyperactivity disorder. In a free comparative exercise, we compared Theophrastus descriptions with modern Diagnostic and Statistical Manual of Mental Disorders (5th ed.; DSM-5) attention-deficit hyperactivity disorder symptoms. The sentences describing The Obtuse Man written by Theophrastus are similar to several symptoms of attention-deficit hyperactivity disorder and he would probably be currently diagnosed with this disorder as an adult. To our knowledge, this is the oldest description compatible with the current conception of attention-deficit hyperactivity disorder in adults in the Western literature. Differently than the moralistic view of ancient Greece regarding those symptoms, the medical attention-deficit hyperactivity disorder conception may be advantageous to patients since it might reduce prejudice and allow individuals to seek treatment.

  20. Developmental Dyslexia: The Visual Attention Span Deficit Hypothesis

    Science.gov (United States)

    Bosse, Marie-Line; Tainturier, Marie Josephe; Valdois, Sylviane

    2007-01-01

    The visual attention (VA) span is defined as the amount of distinct visual elements which can be processed in parallel in a multi-element array. Both recent empirical data and theoretical accounts suggest that a VA span deficit might contribute to developmental dyslexia, independently of a phonological disorder. In this study, this hypothesis was…

  1. Set shifting and visuospatial organization deficits in body dysmorphic disorder.

    Science.gov (United States)

    Greenberg, Jennifer L; Weingarden, Hilary; Reuman, Lillian; Abrams, Dylan; Mothi, Suraj S; Wilhelm, Sabine

    2017-11-24

    Individuals with body dysmorphic disorder (BDD) over-attend to perceived defect(s) in their physical appearance, often becoming "stuck" obsessing about perceived flaws and engaging in rituals to hide flaws. These symptoms suggest that individuals with BDD may experience deficits in underlying neurocognitive functions, such as set-shifting and visuospatial organization. These deficits have been implicated as risk and maintenance factors in disorders with similarities to BDD but have been minimally investigated in BDD. The present study examined differences in neurocognitive functions among BDD participants (n = 20) compared to healthy controls (HCs; n = 20). Participants completed neuropsychological assessments measuring set-shifting (Cambridge Neuropsychological Test Automated Battery Intra-Extra Dimensional Set Shift [IED] task) and visuospatial organization and memory (Rey-Osterrieth Complex Figure Test [ROCF]). Results revealed a set-shifting deficit among BDD participants compared to HCs on the IED. On the ROCF, BDD participants exhibited deficits in visuospatial organization compared to HCs, but they did not differ in visuospatial memory compared to HCs. Results did not change when accounting for depression severity. Findings highlight neurocognitive deficits as potential endophenotype markers of clinical features (i.e., delusionality). Understanding neuropsychological deficits may clarify similarities and differences between BDD and related disorders and may guide targets for BDD treatment. Copyright © 2017 Elsevier B.V. All rights reserved.

  2. The impact of the budget deficit on the currency and inflation in the transition economies

    OpenAIRE

    Petraq Milo

    2012-01-01

    This article investigates the causal linkage between budget deficit, monetary mass and inflation in the transition economies. It is focused on the impact of public expenditures growth on money supply growth, and it does not take in account the amount of budget deficit. We test the new hypothesis that inflation is primarily attributable to public finances imbalances. In our model, the money supply growth is function of budget deficit and GDP growth rate; and inflation is a function of money su...

  3. A Systematic Review and Meta-analysis of Neuroimaging in Oppositional Defiant Disorder (ODD) and Conduct Disorder (CD) Taking Attention-Deficit Hyperactivity Disorder (ADHD) Into Account

    OpenAIRE

    Noordermeer, Siri D. S.; Luman, Marjolein; Oosterlaan, Jaap

    2016-01-01

    Oppositional defiant disorder (ODD) and conduct disorder (CD) are common behavioural disorders in childhood and adolescence and are associated with brain abnormalities. This systematic review and meta-analysis investigates structural (sMRI) and functional MRI (fMRI) findings in individuals with ODD/CD with and without attention-deficit hyperactivity disorder (ADHD). Online databases were searched for controlled studies, resulting in 12 sMRI and 17 fMRI studies. In line with current models on ...

  4. Transcranial direct current stimulation improves long-term memory deficits in an animal model of attention-deficit/hyperactivity disorder and modulates oxidative and inflammatory parameters.

    Science.gov (United States)

    Leffa, Douglas Teixeira; Bellaver, Bruna; Salvi, Artur Alban; de Oliveira, Carla; Caumo, Wolnei; Grevet, Eugenio Horacio; Fregni, Felipe; Quincozes-Santos, André; Rohde, Luis Augusto; Torres, Iraci L S

    2018-04-05

    Transcranial direct current stimulation (tDCS) is a technique that modulates neuronal activity and has been proposed as a potential therapeutic tool for attention-deficit/hyperactivity disorder (ADHD) symptoms. Although pilot studies have shown evidence of efficacy, its mechanism of action remains unclear. We evaluated the effects of tDCS on behavioral (working and long-term memory) and neurochemical (oxidative and inflammatory parameters) outcomes related to ADHD pathophysiology. We used the most widely accepted animal model of ADHD: spontaneously hypertensive rats (SHR). The selected behavioral outcomes have been shown to be altered in both ADHD patients and animal models, and were chosen for their relation to the proposed mechanistic action of tDCS. Adult male SHR and their control, the Wistar Kyoto rats (WKY), were subjected to 20 min of bicephalic tDCS or sham stimulation for 8 consecutive days. Working memory, long-term memory, and neurochemical outcomes were evaluated. TDCS improved long-term memory deficits presented by the SHR. No change in working memory performance was observed. In the hippocampus, tDCS increased both the production of reactive oxygen species in SHR and the levels of the antioxidant molecule glutathione in both strains. TDCS also modulated inflammatory response in the brains of WKY by downregulating pro-inflammatory cytokines. TDCS had significant effects that were specific for strain, type of behavioral and neurochemical outcomes. The long-term memory improvement in the SHR may point to a possible therapeutic role of tDCS in ADHD that does not seem to be mediated by inflammatory markers. Additionally, the anti-inflammatory effects observed in the brain of WKY after tDCS needs to be further explored. Copyright © 2018 Elsevier Inc. All rights reserved.

  5. Econometric modelling of Serbian current account determinants: Jackknife Model Averaging approach

    Directory of Open Access Journals (Sweden)

    Petrović Predrag

    2014-01-01

    Full Text Available This research aims to model Serbian current account determinants for the period Q1 2002 - Q4 2012. Taking into account the majority of relevant determinants, using the Jackknife Model Averaging approach, 48 different models have been estimated, where 1254 equations needed to be estimated and averaged for each of the models. The results of selected representative models indicate moderate persistence of the CA and positive influence of: fiscal balance, oil trade balance, terms of trade, relative income and real effective exchange rates, where we should emphasise: (i a rather strong influence of relative income, (ii the fact that the worsening of oil trade balance results in worsening of other components (probably non-oil trade balance of CA and (iii that the positive influence of terms of trade reveals functionality of the Harberger-Laursen-Metzler effect in Serbia. On the other hand, negative influence is evident in case of: relative economic growth, gross fixed capital formation, net foreign assets and trade openness. What particularly stands out is the strong effect of relative economic growth that, most likely, reveals high citizens' future income growth expectations, which has negative impact on the CA.

  6. A biased competition account of attention and memory in Alzheimer's disease.

    Science.gov (United States)

    Finke, Kathrin; Myers, Nicholas; Bublak, Peter; Sorg, Christian

    2013-10-19

    The common view of Alzheimer's disease (AD) is that of an age-related memory disorder, i.e. declarative memory deficits are the first signs of the disease and associated with progressive brain changes in the medial temporal lobes and the default mode network. However, two findings challenge this view. First, new model-based tools of attention research have revealed that impaired selective attention accompanies memory deficits from early pre-dementia AD stages on. Second, very early distributed lesions of lateral parietal networks may cause these attention deficits by disrupting brain mechanisms underlying attentional biased competition. We suggest that memory and attention impairments might indicate disturbances of a common underlying neurocognitive mechanism. We propose a unifying account of impaired neural interactions within and across brain networks involved in attention and memory inspired by the biased competition principle. We specify this account at two levels of analysis: at the computational level, the selective competition of representations during both perception and memory is biased by AD-induced lesions; at the large-scale brain level, integration within and across intrinsic brain networks, which overlap in parietal and temporal lobes, is disrupted. This account integrates a large amount of previously unrelated findings of changed behaviour and brain networks and favours a brain mechanism-centred view on AD.

  7. Accounting for Dark Current Accumulated during Readout of Hubble's ACS/WFC Detectors

    Science.gov (United States)

    Ryon, Jenna E.; Grogin, Norman A.; Coe, Dan A.; ACS Team

    2018-06-01

    We investigate the properties of excess dark current accumulated during the 100-second full-frame readout of the Advanced Camera for Surveys (ACS) Wide Field Channel (WFC) detectors. This excess dark current, called "readout dark", gives rise to ambient background gradients and hot columns in each ACS/WFC image. While readout dark signal is removed from science images during the bias correction step in CALACS, the additional noise from the readout dark is currently not taken into account. We develop a method to estimate the readout dark noise properties in ACS/WFC observations. We update the error (ERR) extensions of superbias images to include the appropriate noise from the ambient readout dark gradient and stable hot columns. In recent data, this amounts to about 5 e-/pixel added variance in the rows farthest from the WFC serial registers, and about 7 to 30 e-/pixel added variance along the stable hot columns. We also flag unstable hot columns in the superbias data quality (DQ) extensions. The new reference file pipeline for ACS/WFC implements these updates to our superbias creation process.

  8. Current pharmacotherapy of attention deficit hyperactivity disorder.

    Science.gov (United States)

    Reddy, D S

    2013-10-01

    Attention deficit hyperactivity disorder (ADHD) is a neurobehavioral developmental disorder in children and adults characterized by a persistent pattern of impulsiveness, inattention and hyperactivity. It affects about 3-10% of children and 2-5% of adolescents and adults and occurs about four times more commonly in boys than girls. The cause of ADHD is unknown, but it has strong genetic and environment components. The first-line treatment options for ADHD include behavioral therapy, pharmacotherapy with stimulants or both. Methylphenidate and amphetamine salts are the stimulant drugs of choice for ADHD treatment. Amphetamines act by increasing presynaptic release of dopamine and other biogenic amines in the brain. Methylphenidate inhibits the reuptake of dopamine and norepinephrine and therefore its pharmacology is identical to that of amphetamines. Lisdex-amfetamine is a prodrug of dextroamphetamine with low feasibility for abuse. Atomoxetine, a selective norepinephrine reuptake inhibitor, is an alternative, non-stimulant drug for ADHD but it is less efficacious than stimulants. Stimulants are generally safe but are associated with adverse effects including headache, insomnia, anorexia and weight loss. There is increased awareness about serious cardiovascular and psychiatric adverse events with ADHD drugs including concern for growth suppression in children. Stimulants have a high potential for abuse and dependence, and should be handled safely to prevent misuse and abuse. Copyright 2013 Prous Science, S.A.U. or its licensors. All rights reserved.

  9. Effects of clutter on information processing deficits in individuals with hoarding disorder.

    Science.gov (United States)

    Raines, Amanda M; Timpano, Kiara R; Schmidt, Norman B

    2014-09-01

    Current cognitive behavioral models of hoarding view hoarding as a multifaceted problem stemming from various information processing deficits. However, there is also reason to suspect that the consequences of hoarding may in turn impact or modulate deficits in information processing. The current study sought to expand upon the existing literature by manipulating clutter to examine whether the presence of a cluttered environment affects information processing. Participants included 34 individuals with hoarding disorder. Participants were randomized into a clutter or non-clutter condition and asked to complete various neuropsychological tasks of memory and attention. Results revealed that hoarding severity was associated with difficulties in sustained attention. However, individuals in the clutter condition relative to the non-clutter condition did not experience greater deficits in information processing. Limitations include the cross-sectional design and small sample size. The current findings add considerably to a growing body of literature on the relationships between information processing deficits and hoarding behaviors. Research of this type is integral to understanding the etiology and maintenance of hoarding. Copyright © 2014 Elsevier B.V. All rights reserved.

  10. The multiple deficit model of dyslexia: what does it mean for identification and intervention?

    Science.gov (United States)

    Ring, Jeremiah; Black, Jeffrey L

    2018-04-24

    Research demonstrates that phonological skills provide the basis of reading acquisition and are a primary processing deficit in dyslexia. This consensus has led to the development of effective methods of reading intervention. However, a single phonological deficit is not sufficient to account for the heterogeneity of individuals with dyslexia, and recent research provides evidence that supports a multiple-deficit model of reading disorders. Two studies are presented that investigate (1) the prevalence of phonological and cognitive processing deficit profiles in children with significant reading disability and (2) the effects of those same phonological and cognitive processing skills on reading development in a sample of children that received treatment for dyslexia. The results are discussed in the context of implications for identification and an intervention approach that accommodates multiple deficits within a comprehensive skills-based reading program.

  11. The executive control network and symptomatic improvement in attention-deficit/hyperactivity disorder

    NARCIS (Netherlands)

    Francx, Winke; Oldehinkel, Marianne; Oosterlaan, Jaap; Heslenfeld, Dirk; Hartman, Catharina A.; Hoekstra, Pieter J.; Franke, Barbara; Beckmann, Christian F.; Buitelaar, Jan K.; Mennes, Maarten

    2015-01-01

    Background: One neurodevelopmental theory hypothesizes remission of attention-deficit/hyperactivity disorder (ADHD) to result from improved prefrontal top-down control, while ADHD, independent of the current diagnosis, is characterized by stable non-cortical deficits (Halperin & Schulz, 2006). We

  12. The medical management of attention-deficit / hyperactivity disorder ...

    African Journals Online (AJOL)

    This paper focuses specifically on the medical management of attention-deficit / hyperactivity disorder (ADHD) and the options currently available in South Africa. References are made to current thinking on the etiology of this disorder and the pharmacological principles involved in its treatment. This review will not try to ...

  13. Do motivational incentives reduce the inhibition deficit in ADHD?

    Science.gov (United States)

    Shanahan, Michelle A; Pennington, Bruce F; Willcutt, Erik W

    2008-01-01

    The primary goal of this study was to test three competing theories of ADHD: the inhibition theory, the motivational theory, and a dual deficit theory. Previous studies have produced conflicting findings about the effects of incentives on executive processes in ADHD. In the present study of 25 children with ADHD and 30 typically developing controls, motivation was manipulated within the Stop Task. Stop signal reaction time was examined, as well as reaction time, its variability, and the number of errors in the primary choice reaction time task. Overall, the pattern of results supported the inhibition theory over the motivational or dual deficit hypotheses, as main effects of group were found for most key variables (ADHD group was worse), whereas the group by reward interaction predicted by the motivational and dual deficit accounts was not found. Hence, as predicted by the inhibition theory, children with ADHD performed worse than controls irrespective of incentives.

  14. ON THE DETERMINANTS OF UNEMPLOYMENT IN NIGERIA: WHAT ARE THE ROLES OF TRADE OPENNESS AND CURRENT ACCOUNT BALANCE?

    Directory of Open Access Journals (Sweden)

    Isiaka Akande Raifu

    2017-12-01

    Full Text Available Attention of international trade and macroeconomic experts has focused on the effect of international trade, precisely trade openness, on economic growth and by extension on unemployment rate, albeit with mixed results. However, scanty attention has been drawn towards the effect of current account balance on unemployment rate despite the arguments from different quarters trailing such relationship. By employing Autoregressive Distribution Lag estimation technique, this study specifically focuses on the short-run dynamic and long-run effects of trade openness and current account balance on unemployment rate in Nigeria using the data that span 1981-2014. We found that trade openness worsens unemployment rate both in the short-run and long run. We also discovered that in the short run, current account balance increases unemployment rate but reduces it in the long run. Control variables used in the study such as inflation rate, exchange rate, and FDI followed a priori expectation while real GDP, wages and government consumption expenditure failed to follow a priori expectation. We, therefore, concluded that there is need for sound trade and macroeconomic policies to aid domestic firms’ production to ensure international competitiveness of these firms so as to guarantee employment generation.

  15. Attention deficits and divorce.

    Science.gov (United States)

    Bouchard, Geneviève; Saint-Aubin, Jean

    2014-09-01

    Building on previous work on the role of attention deficits associated with the regulation of executive control in psychiatric disorders, we examine whether these attention deficits are related to an interpersonal disturbance, the experience of divorce. Attentional capacities of 95 randomly selected couples from the general population were measured with a well-established task, the Attentional Network Task, which assesses the efficiency of 3 attention networks (that is, alerting, orienting, and executive control). Among the 190 participants, 32 had experienced a divorce in the past. ANCOVAs were used to compare divorced people in marital or cohabiting unions with people in first unions in their performance on this purely cognitive task. Our findings indicate that divorced people who are currently living in a cohabiting relationship show significantly lower executive control than other adults living as couples, after controlling for sex, age, income, and education. This subgroup of divorced people not only exhibit greater difficulty in responding to some stimuli while ignoring irrelevant ones but also manifest cognitive deficits in conflict resolution. This study highlights the links between attention and the long-term maintenance of intimate relationships. Our results may have important implications for the identification of people at risk for divorce.

  16. Event rate and reaction time performance in ADHD: Testing predictions from the state regulation deficit hypothesis using an ex-Gaussian model.

    Science.gov (United States)

    Metin, Baris; Wiersema, Jan R; Verguts, Tom; Gasthuys, Roos; van Der Meere, Jacob J; Roeyers, Herbert; Sonuga-Barke, Edmund

    2014-12-06

    According to the state regulation deficit (SRD) account, ADHD is associated with a problem using effort to maintain an optimal activation state under demanding task settings such as very fast or very slow event rates. This leads to a prediction of disrupted performance at event rate extremes reflected in higher Gaussian response variability that is a putative marker of activation during motor preparation. In the current study, we tested this hypothesis using ex-Gaussian modeling, which distinguishes Gaussian from non-Gaussian variability. Twenty-five children with ADHD and 29 typically developing controls performed a simple Go/No-Go task under four different event-rate conditions. There was an accentuated quadratic relationship between event rate and Gaussian variability in the ADHD group compared to the controls. The children with ADHD had greater Gaussian variability at very fast and very slow event rates but not at moderate event rates. The results provide evidence for the SRD account of ADHD. However, given that this effect did not explain all group differences (some of which were independent of event rate) other cognitive and/or motivational processes are also likely implicated in ADHD performance deficits.

  17. Category-Specific Visual Recognition and Aging from the PACE Theory Perspective: Evidence for a Presemantic Deficit in Aging Object Recognition

    DEFF Research Database (Denmark)

    Bordaberry, Pierre; Gerlach, Christian; Lenoble, Quentin

    2016-01-01

    Background/Study Context: The objective of this study was to investigate the object recognition deficit in aging. Age-related declines were examined from the presemantic account of category effects (PACE) theory perspective (Gerlach, 2009, Cognition, 111, 281–301). This view assumes that the stru......Background/Study Context: The objective of this study was to investigate the object recognition deficit in aging. Age-related declines were examined from the presemantic account of category effects (PACE) theory perspective (Gerlach, 2009, Cognition, 111, 281–301). This view assumes...... that the structural similarity/dissimilarity inherent in living and nonliving objects, respectively, can account for a wide range of category-specific effects. Methods: In two experiments on object recognition, young (36 participants, 18–27 years) and older (36 participants, 53–69 years) adult participants...... in the selection stage of the PACE theory (visual long-term memory matching) could be responsible for these impairments. Indeed, the older group showed a deficit when this stage was most relevant. This article emphasize on the critical need for taking into account structural component of the stimuli and type...

  18. The history of attention deficit hyperactivity disorder

    Science.gov (United States)

    Reichl, Susanne; Lange, Katharina M.; Tucha, Lara; Tucha, Oliver

    2010-01-01

    The contemporary concept of attention deficit hyperactivity disorder (ADHD) as defined in the DSM-IV-TR (American Psychiatric Association 2000) is relatively new. Excessive hyperactive, inattentive, and impulsive children have been described in the literature since the nineteenth century. Some of the early depictions and etiological theories of hyperactivity were similar to current descriptions of ADHD. Detailed studies of the behavior of hyperactive children and increasing knowledge of brain function have changed the concepts of the fundamental behavioral and neuropathological deficits underlying the disorder. This article presents an overview of the conceptual history of modern-day ADHD. PMID:21258430

  19. Current self-reported symptoms of attention deficit/hyperactivity disorder are associated with total brain volume in healthy adults.

    Directory of Open Access Journals (Sweden)

    Martine Hoogman

    Full Text Available BACKGROUND: Reduced total brain volume is a consistent finding in children with Attention Deficit/Hyperactivity Disorder (ADHD. In order to get a better understanding of the neurobiology of ADHD, we take the first step in studying the dimensionality of current self-reported adult ADHD symptoms, by looking at its relation with total brain volume. METHODOLOGY/PRINCIPAL FINDINGS: In a sample of 652 highly educated adults, the association between total brain volume, assessed with magnetic resonance imaging, and current number of self-reported ADHD symptoms was studied. The results showed an association between these self-reported ADHD symptoms and total brain volume. Post-hoc analysis revealed that the symptom domain of inattention had the strongest association with total brain volume. In addition, the threshold for impairment coincides with the threshold for brain volume reduction. CONCLUSIONS/SIGNIFICANCE: This finding improves our understanding of the biological substrates of self-reported ADHD symptoms, and suggests total brain volume as a target intermediate phenotype for future gene-finding in ADHD.

  20. The Performing School: The Effects of Market & Accountability Policies

    Science.gov (United States)

    Falabella, Alejandra

    2014-01-01

    Market and accountability educational reforms have proliferated around the globe, along with high expectations of solving countries' school quality deficits and inequities. In this paper I develop an analytical framework from a critical sociology angle for analyzing the effects of these policies within schools. First I discuss conceptually the…

  1. To What Extent Should Public Corporations Be Consolidated? Considering the Effects on Public Deficit and Debt in Spanish Municipalities

    Directory of Open Access Journals (Sweden)

    Marta de VICENTE LAMA

    2018-02-01

    Full Text Available The consolidation perimeter of the public sector is the most important line between the micro and macro systems of government accounting. This paper focuses on the public sector boundary and assesses the potential impact on key reported figures – such as the ‘Maastricht’ deficit and debt ratios – that would result from moving public corporations inside the perimeter of the consolidated general government sector, public corporations that currently lie outside the general government sector. After examining 90 Spanish local governments with populations of over 50,000 during the 2010-2012 period, our results show that including public corporations within the general government sector perimeter leads to substantial differences in deficit and debt ratios, and that these differences significantly increase the number of municipalities in violation of fiscal limits imposed by the government. We also find that municipalities’ pre- and post-consolidation debt ratios are significantly different depending on the ruling party’s political ideology.   

  2. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  3. The Contingency of Cocaine Administration Accounts for Structural and Functional Medial Prefrontal Deficits and Increased Adrenocortical Activation

    Science.gov (United States)

    Anderson, Rachel M.; Cosme, Caitlin V.; Glanz, Ryan M.; Miller, Mary C.; Romig-Martin, Sara A.; LaLumiere, Ryan T.

    2015-01-01

    The prelimbic region (PL) of the medial prefrontal cortex (mPFC) is implicated in the relapse of drug-seeking behavior. Optimal mPFC functioning relies on synaptic connections involving dendritic spines in pyramidal neurons, whereas prefrontal dysfunction resulting from elevated glucocorticoids, stress, aging, and mental illness are each linked to decreased apical dendritic branching and spine density in pyramidal neurons in these cortical fields. The fact that cocaine use induces activation of the stress-responsive hypothalamo-pituitary-adrenal axis raises the possibility that cocaine-related impairments in mPFC functioning may be manifested by similar changes in neuronal architecture in mPFC. Nevertheless, previous studies have generally identified increases, rather than decreases, in structural plasticity in mPFC after cocaine self-administration. Here, we use 3D imaging and analysis of dendritic spine morphometry to show that chronic cocaine self-administration leads to mild decreases of apical dendritic branching, prominent dendritic spine attrition in PL pyramidal neurons, and working memory deficits. Importantly, these impairments were largely accounted for in groups of rats that self-administered cocaine compared with yoked-cocaine- and saline-matched counterparts. Follow-up experiments failed to demonstrate any effects of either experimenter-administered cocaine or food self-administration on structural alterations in PL neurons. Finally, we verified that the cocaine self-administration group was distinguished by more protracted increases in adrenocortical activity compared with yoked-cocaine- and saline-matched controls. These studies suggest a mechanism whereby increased adrenocortical activity resulting from chronic cocaine self-administration may contribute to regressive prefrontal structural and functional plasticity. SIGNIFICANCE STATEMENT Stress, aging, and mental illness are each linked to decreased prefrontal plasticity. Here, we show that chronic

  4. Working Memory Deficits in Boys with Attention-Deficit/Hyperactivity Disorder (ADHD): The Contribution of Central Executive and Subsystem Processes

    Science.gov (United States)

    Rapport, Mark D.; Alderson, R. Matt; Kofler, Michael J.; Sarver, Dustin E.; Bolden, Jennifer; Sims, Valerie

    2008-01-01

    The current study investigated contradictory findings from recent experimental and meta-analytic studies concerning working memory deficits in ADHD. Working memory refers to the cognitive ability to temporarily store and mentally manipulate limited amounts of information for use in guiding behavior. Phonological (verbal) and visuospatial…

  5. Out of touch: Interoceptive deficits are elevated in suicide attempters with eating disorders.

    Science.gov (United States)

    Smith, April; Forrest, Lauren; Velkoff, Elizabeth

    2018-01-01

    People with eating disorders have elevated interoceptive deficits and risk for self-injurious behaviors (SIBs). Across two eating disorder samples, the relationship between interoceptive deficits (IDs) and SIBs was tested. Study 1 (n = 100) found that suicide attempters and those engaging in non-suicidal self-injury (NSSI) had greater IDs than those with no self-injury history. Lack of access to emotion regulation strategies accounted for the link between IDs and SIBs. In Study 2 (n = 92) multiple suicide attempters had greater IDs than single attempters and those engaging in NSSI; however, the latter two groups did not differ from one another. Interoceptive deficits may differentiate those who engage in severe SIBs from those who do not, and thus be a useful determinant of suicide risk severity among patients with eating disorders. Lack of access to emotion regulation strategies appears to be one pathway linking interoceptive deficits and self-injury.

  6. ACCOUNTING INFORMATION - A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    OpenAIRE

    Sarac Ionut Pavel

    2012-01-01

    Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...

  7. Accounting basis adjustments and deficit reliability: Evidence from southern European countries

    Directory of Open Access Journals (Sweden)

    Maria Antónia Jesus

    2016-01-01

    The main findings point to the need for standardised procedures to convert cash-based (GA into accrual-based (NA data as a crucial step, preventing accounting manipulation, thus increasing reliability of informative outputs for both micro and macro purposes.

  8. Beyond Auditory Sensory Processing Deficits: Lexical Tone Perception Deficits in Chinese Children With Developmental Dyslexia.

    Science.gov (United States)

    Tong, Xiuhong; Tong, Xiuli; King Yiu, Fung

    Increasing evidence suggests that children with developmental dyslexia exhibit a deficit not only at the segmental level of phonological processing but also, by extension, at the suprasegmental level. However, it remains unclear whether such a suprasegmental phonological processing deficit is due to a difficulty in processing acoustic cues of speech rhythm, such as rise time and intensity. This study set out to investigate to what extent suprasegmental phonological processing (i.e., Cantonese lexical tone perception) and rise time sensitivity could distinguish Chinese children with dyslexia from typically developing children. Sixteen children with dyslexia and 44 age-matched controls were administered a Cantonese lexical tone perception task, psychoacoustic tasks, a nonverbal reasoning ability task, and word reading and dictation tasks. Children with dyslexia performed worse than controls on Cantonese lexical tone perception, rise time, and intensity. Furthermore, Cantonese lexical tone perception appeared to be a stable indicator that distinguishes children with dyslexia from controls, even after controlling for basic auditory processing skills. These findings suggest that suprasegmental phonological processing (i.e., lexical tone perception) is a potential factor that accounts for reading difficulty in Chinese.

  9. Special Education for Children with Attention Deficit Disorder: Current Issues. CRS Report for Congress.

    Science.gov (United States)

    Aleman, Steven R.

    This paper examines issues concerning the eligibility of children with attention deficit disorder (ADD) for special education and related services under the Individuals with Disabilities Education Act (IDEA). A policy memorandum was issued by the Department of Education in September 1991, identifying those circumstances under which such children…

  10. Fair value: actuarial accounting for the markets... or for the accountants?

    OpenAIRE

    Jerman, Lambert

    2013-01-01

    Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...

  11. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

    Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

  12. Mindfulness Meditation Training for Attention-Deficit/Hyperactivity Disorder in Adulthood: Current Empirical Support, Treatment Overview, and Future Directions

    Science.gov (United States)

    Mitchell, John T.; Zylowska, Lidia; Kollins, Scott H.

    2015-01-01

    Research examining nonpharmacological interventions for adults diagnosed with attention-deficit/hyperactivity disorder (ADHD) has expanded in recent years and provides patients with more treatment options. Mindfulness-based training is an example of an intervention that is gaining promising preliminary empirical support and is increasingly administered in clinical settings. The aim of this review is to provide a rationale for the application of mindfulness to individuals diagnosed with ADHD, describe the current state of the empirical basis for mindfulness training in ADHD, and summarize a treatment approach specific to adults diagnosed with ADHD: the Mindful Awareness Practices (MAPs) for ADHD Program. Two case study examples are provided to demonstrate relevant clinical issues for practitioners interested in this approach. Directions for future research, including mindfulness meditation as a standalone treatment and as a complementary approach to cognitive-behavioral therapy, are provided. PMID:25908900

  13. GABA Neuron Alterations, Cortical Circuit Dysfunction and Cognitive Deficits in Schizophrenia

    Directory of Open Access Journals (Sweden)

    Guillermo Gonzalez-Burgos

    2011-01-01

    Full Text Available Schizophrenia is a brain disorder associated with cognitive deficits that severely affect the patients' capacity for daily functioning. Whereas our understanding of its pathophysiology is limited, postmortem studies suggest that schizophrenia is associated with deficits of GABA-mediated synaptic transmission. A major role of GABA-mediated transmission may be producing synchronized network oscillations which are currently hypothesized to be essential for normal cognitive function. Therefore, cognitive deficits in schizophrenia may result from a GABA synapse dysfunction that disturbs neural synchrony. Here, we highlight recent studies further suggesting alterations of GABA transmission and network oscillations in schizophrenia. We also review current models for the mechanisms of GABA-mediated synchronization of neural activity, focusing on parvalbumin-positive GABA neurons, which are altered in schizophrenia and whose function has been strongly linked to the production of neural synchrony. Alterations of GABA signaling that impair gamma oscillations and, as a result, cognitive function suggest paths for novel therapeutic interventions.

  14. GABA neuron alterations, cortical circuit dysfunction and cognitive deficits in schizophrenia.

    Science.gov (United States)

    Gonzalez-Burgos, Guillermo; Fish, Kenneth N; Lewis, David A

    2011-01-01

    Schizophrenia is a brain disorder associated with cognitive deficits that severely affect the patients' capacity for daily functioning. Whereas our understanding of its pathophysiology is limited, postmortem studies suggest that schizophrenia is associated with deficits of GABA-mediated synaptic transmission. A major role of GABA-mediated transmission may be producing synchronized network oscillations which are currently hypothesized to be essential for normal cognitive function. Therefore, cognitive deficits in schizophrenia may result from a GABA synapse dysfunction that disturbs neural synchrony. Here, we highlight recent studies further suggesting alterations of GABA transmission and network oscillations in schizophrenia. We also review current models for the mechanisms of GABA-mediated synchronization of neural activity, focusing on parvalbumin-positive GABA neurons, which are altered in schizophrenia and whose function has been strongly linked to the production of neural synchrony. Alterations of GABA signaling that impair gamma oscillations and, as a result, cognitive function suggest paths for novel therapeutic interventions.

  15. IS THERE ANY CORRELATION BETWEEN THE CHRONIC BALANCE OF TRADE DEFICIT AND THE ROMANIA'S INCREASING EXTERNAL DEBT?

    Directory of Open Access Journals (Sweden)

    Giurgiu Adriana

    2011-12-01

    Full Text Available According to the data provided by the Romanian National Institute of Statistics and Eurostat, the balance-of-payments current account registered a permanent and increasing deficit since 1990, while the domestic production was accelerated decreasing and the FDI inflows were far from being enough to cover the internal consumption needs. These being the facts, the present paper aims to underline the fact there is a direct correlation between the increasing external debt of Romania in the last years, and the balance of trade increasing deficit, which is due mainly to the lack of domestic capital, as well as to the decreasing productivity. The research methodology is based on a theoretical model of external debt sustainability, using time series data for Romania and using a multi-equation model. The results show that the relationship between external debt and the balance of trade deficit should be analysed with a simultaneous equation model, because there is a two-way relationship between debt service and deficit growth: the higher the imports, the higher the external debt, and as a consequence, the higher the balance of trade deficit, if the productivity is low. This result is consistent with the Romanian experience, and its implications are very large and will multiply over the years, if there will be no adequate policies meant to revival the private sector, mainly the SMEs. In this respect, the paper concludes that the Romanian government should immediately take the necessary measures to facilitate the easy access to capital for the private investors, which will further stimulate the internal production, with a direct impact onto the increase of exports, which will determine on the one hand, the reduction of the balance of trade deficit and simultaneous, the increasing of the necessary budgetary revenues to pay back the external debt. Otherwise, all costs will be supported by the next generations, with no return, if the probability for declaring

  16. Motivational deficits in early schizophrenia: prevalent, persistent, and key determinants of functional outcome.

    Science.gov (United States)

    Fervaha, Gagan; Foussias, George; Agid, Ofer; Remington, Gary

    2015-08-01

    Negative symptoms, in particular motivational deficits, are reported as impediments to functional recovery in patients with schizophrenia. This study examined the prevalence of motivational deficits in patients early in the illness, and the impact these deficits have on community functioning. Patients with schizophrenia between the ages of 18 and 35years, and within 5years of initiating antipsychotic treatment were included in the present investigation (N=166). The impact of motivation and cognition on concurrent and longitudinal functioning was evaluated. Motivational impairments were found in more than 75% of participants, and were not associated with receipt of social support. These deficits served as the most robust and reliable predictor of functional outcome, while neurocognition demonstrated significantly weaker associations with outcome. When considered together, motivational deficits demonstrated a reliable link with concurrent and longitudinal functioning, with cognition not offering any independent predictive value. Moreover, motivation was found to mediate the relationship between cognition and outcome. Changes in motivation were linked to changes in functioning; however, this was not the case for changes in cognitive performance. Motivation emerged as a significant predictor of functioning even after selected demographic and clinical characteristics (e.g., positive symptoms) were accounted for. These data indicate that motivational deficits are prevalent in patients with schizophrenia, even in the early stages of the illness, and these deficits stand as one of the most robust barriers to people with schizophrenia achieving functional recovery. Greater understanding of the mechanisms underlying these deficits is critical to effective treatment innovation. Copyright © 2015 Elsevier B.V. All rights reserved.

  17. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

    Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

  18. Spatial working memory deficits represent a core challenge for rehabilitating neglect.

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    Christopher eStriemer

    2013-06-01

    Full Text Available Left neglect following right hemisphere injury is a debilitating disorder that has proven extremely difficult to rehabilitate. Traditional models of neglect have focused on impaired spatial attention as the core deficit and as such, most rehabilitation methods have tried to improve attentional processes. However, many of these techniques (e.g., visual scanning training, caloric stimulation, neck muscle vibration produce only short-lived effects, or are too uncomfortable to use as a routine treatment. More recently, many investigators have begun examining the beneficial effects of prism adaptation for the treatment of neglect. Although prism adaptation has been shown to have some beneficial effects on both overt and covert spatial attention, it does not reliably alter many of the perceptual biases evident in neglect. One of the challenges of neglect rehabilitation may lie in the heterogeneous nature of the deficits. Most notably, a number of researchers have shown that neglect patients present with severe deficits in spatial working memory (SWM in addition to their attentional impairment. Given that SWM can be seen as a foundational cognitive mechanism, critical for a wide range of other functions, any deficit in SWM memory will undoubtedly have severe consequences. In the current review we examine the evidence for SWM deficits in neglect and propose that it constitutes a core component of the syndrome. We present preliminary data which suggest that at least one current rehabilitation method (prism adaptation has no effect on SWM deficits in neglect. Finally, we end by reviewing recent work that examines the effectiveness of SWM training and how SWM training may prove to be a useful avenue for future rehabilitative efforts in patients with neglect.

  19. Effect of meaning on apraxic finger imitation deficits.

    Science.gov (United States)

    Achilles, E I S; Fink, G R; Fischer, M H; Dovern, A; Held, A; Timpert, D C; Schroeter, C; Schuetz, K; Kloetzsch, C; Weiss, P H

    2016-02-01

    Apraxia typically results from left-hemispheric (LH), but also from right-hemispheric (RH) stroke, and often impairs gesture imitation. Especially in LH stroke, it is important to differentiate apraxia-induced gesture imitation deficits from those due to co-morbid aphasia and associated semantic deficits, possibly influencing the imitation of meaningful (MF) gestures. To explore this issue, we first investigated if the 10 supposedly meaningless (ML) gestures of a widely used finger imitation test really carry no meaning, or if the test also contains MF gestures, by asking healthy subjects (n=45) to classify these gestures as MF or ML. Most healthy subjects (98%) classified three of the 10 gestures as clearly MF. Only two gestures were considered predominantly ML. We next assessed how imitation in stroke patients (255 LH, 113 RH stroke) is influenced by gesture meaning and how aphasia influences imitation of LH stroke patients (n=208). All patients and especially patients with imitation deficits (17% of LH, 27% of RH stroke patients) imitated MF gestures significantly better than ML gestures. Importantly, meaningfulness-scores of all 10 gestures significantly predicted imitation scores of patients with imitation deficits. Furthermore, especially in LH stroke patients with imitation deficits, the severity of aphasia significantly influenced the imitation of MF, but not ML gestures. Our findings in a large patient cohort support current cognitive models of imitation and strongly suggest that ML gestures are particularly sensitive to detect imitation deficits while minimising confounding effects of aphasia which affect the imitation of MF gestures in LH stroke patients. Copyright © 2015 Elsevier Ltd. All rights reserved.

  20. International harmonization of accounting demands a new approach to accounting education

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    Milana Otrusinová

    2013-01-01

    Full Text Available Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP. As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.

  1. Working memory deficits in adults with attention-deficit/hyperactivity disorder (ADHD): an examination of central executive and storage/rehearsal processes.

    Science.gov (United States)

    Alderson, R Matt; Hudec, Kristen L; Patros, Connor H G; Kasper, Lisa J

    2013-05-01

    The current study was the first to use a regression approach to examine the unique contributions of central executive (CE) and storage/rehearsal processes to working memory (WM) deficits in adults with ADHD. Thirty-seven adults (ADHD = 21, HC = 16) completed phonological (PH) and visuospatial (VS) working memory tasks. While both groups performed significantly better during the PH task relative to the VS task, adults with ADHD exhibited significant deficits across both working memory modalities. Further, the ADHD group recalled disproportionately fewer PH and VS stimuli as set-size demands increased. Overall, the CE and PH storage/rehearsal processes of adults with ADHD were both significantly impaired relative to those of the healthy control adults; however, the magnitude of the CE effect size was much smaller compared to previous studies of children with the disorder. Collectively, results provide support for a lifelong trajectory of WM deficits in ADHD. © 2013 American Psychological Association

  2. Assessing the associative deficit of older adults in long-term and short-term/working memory.

    Science.gov (United States)

    Chen, Tina; Naveh-Benjamin, Moshe

    2012-09-01

    Older adults exhibit a deficit in associative long-term memory relative to younger adults. However, the literature is inconclusive regarding whether this deficit is attenuated in short-term/working memory. To elucidate the issue, three experiments assessed younger and older adults' item and interitem associative memory and the effects of several variables that might potentially contribute to the inconsistent pattern of results in previous studies. In Experiment 1, participants were tested on item and associative recognition memory with both long-term and short-term retention intervals in a single, continuous recognition paradigm. There was an associative deficit for older adults in the short-term and long-term intervals. Using only short-term intervals, Experiment 2 utilized mixed and blocked test designs to examine the effect of test event salience. Blocking the test did not attenuate the age-related associative deficit seen in the mixed test blocks. Finally, an age-related associative deficit was found in Experiment 3, under both sequential and simultaneous presentation conditions. Even while accounting for some methodological issues, the associative deficit of older adults is evident in short-term/working memory.

  3. Lean accounting – as a future accounting system

    Directory of Open Access Journals (Sweden)

    M.V. Koryagin

    2017-12-01

    Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.

  4. Robotic identification of kinesthetic deficits after stroke.

    Science.gov (United States)

    Semrau, Jennifer A; Herter, Troy M; Scott, Stephen H; Dukelow, Sean P

    2013-12-01

    Kinesthesia, the sense of body motion, is essential to proper control and execution of movement. Despite its importance for activities of daily living, no current clinical measures can objectively measure kinesthetic deficits. The goal of this study was to use robotic technology to quantify prevalence and severity of kinesthetic deficits of the upper limb poststroke. Seventy-four neurologically intact subjects and 113 subjects with stroke (62 left-affected, 51 right-affected) performed a robot-based kinesthetic matching task with vision occluded. The robot moved the most affected arm at a preset speed, direction, and magnitude. Subjects were instructed to mirror-match the movement with their opposite arm (active arm). A large number of subjects with stroke were significantly impaired on measures of kinesthesia. We observed impairments in ability to match movement direction (69% and 49% impaired for left- and right-affected subjects, respectively) and movement magnitude (42% and 31%). We observed impairments to match movement speed (32% and 27%) and increased response latencies (48% and 20%). Movement direction errors and response latencies were related to clinical measures of function, motor recovery, and dexterity. Using a robotic approach, we found that 61% of acute stroke survivors (n=69) had kinesthetic deficits. Additionally, these deficits were highly related to existing clinical measures, suggesting the importance of kinesthesia in day-to-day function. Our methods allow for more sensitive, accurate, and objective identification of kinesthetic deficits after stroke. With this information, we can better inform clinical treatment strategies to improve poststroke rehabilitative care and outcomes.

  5. Rethinking infant knowledge: toward an adaptive process account of successes and failures in object permanence tasks.

    Science.gov (United States)

    Munakata, Y; McClelland, J L; Johnson, M H; Siegler, R S

    1997-10-01

    Infants seem sensitive to hidden objects in habituation tasks at 3.5 months but fail to retrieve hidden objects until 8 months. The authors first consider principle-based accounts of these successes and failures, in which early successes imply knowledge of principles and failures are attributed to ancillary deficits. One account is that infants younger than 8 months have the object permanence principle but lack means-ends abilities. To test this, 7-month-olds were trained on means-ends behaviors and were tested on retrieval of visible and occluded toys. Means-ends demands were the same, yet infants made more toy-guided retrievals in the visible case. The authors offer an adaptive process account in which knowledge is graded and embedded in specific behavioral processes. Simulation models that learn gradually to represent occluded objects show how this approach can account for success and failure in object permanence tasks without assuming principles and ancillary deficits.

  6. The effect of occlusion therapy on motion perception deficits in amblyopia.

    Science.gov (United States)

    Giaschi, Deborah; Chapman, Christine; Meier, Kimberly; Narasimhan, Sathyasri; Regan, David

    2015-09-01

    There is growing evidence for deficits in motion perception in amblyopia, but these are rarely assessed clinically. In this prospective study we examined the effect of occlusion therapy on motion-defined form perception and multiple-object tracking. Participants included children (3-10years old) with unilateral anisometropic and/or strabismic amblyopia who were currently undergoing occlusion therapy and age-matched control children with normal vision. At the start of the study, deficits in motion-defined form perception were present in at least one eye in 69% of the children with amblyopia. These deficits were still present at the end of the study in 55% of the amblyopia group. For multiple-object tracking, deficits were present initially in 64% and finally in 55% of the children with amblyopia, even after completion of occlusion therapy. Many of these deficits persisted in spite of an improvement in amblyopic eye visual acuity in response to occlusion therapy. The prevalence of motion perception deficits in amblyopia as well as their resistance to occlusion therapy, support the need for new approaches to amblyopia treatment. Copyright © 2015 Elsevier Ltd. All rights reserved.

  7. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant

  8. Deficits in agency in schizophrenia, and additional deficits in body image, body schema and internal timing, in passivity symptoms.

    Directory of Open Access Journals (Sweden)

    Kyran Trent Graham

    2014-09-01

    Full Text Available Individuals with schizophrenia, particularly those with passivity symptoms, may not feel in control of their actions, believing them to be controlled by external agents. Cognitive operations that contribute to these symptoms may include abnormal processing in agency, as well as body representations that deal with body schema and body image. However, these operations in schizophrenia are not fully understood, and the questions of general versus specific deficits in individuals with different symptom profiles remain unanswered. Using the projected hand illusion (a digital video version of the rubber hand illusion with syn-chronous and asynchronous stroking (500 ms delay, and a hand laterality judgment task, we assessed sense of agency, body image and body schema in 53 people with clinically stable schizophrenia (with a current, past, and no history of passivity symptoms and 48 healthy controls. The results revealed a stable trait in schizophrenia with no difference be-tween clinical subgroups (sense of agency, and some quantitative (specific differences de-pending on the passivity symptom profile (body image and body schema. Specifically, a reduced sense of self-agency was a common feature of all clinical subgroups. However, subgroup comparisons showed that individuals with passivity symptoms (both current and past had significantly greater deficits on tasks assessing body image and body schema, relative to the other groups. In addition, patients with current passivity symptoms failed to demonstrate the normal reduction in body illusion typically seen with a 500 ms delay in visual feedback (asynchronous condition, suggesting internal timing problems. Altogether, the results underscore self-abnormalities in schizophrenia, provide evidence for both trait abnormalities and state changes specific to passivity symptoms, and point to a role for internal timing deficits as a mechanistic explanation for external cues becoming a possible source of self

  9. [Concordances between autism spectrum disorders and attention deficit hyperactivity disorder].

    Science.gov (United States)

    Mulas, F; Roca, P

    2018-03-01

    The current literature acknowledges an overlap of genetic, clinical and neuropsychological aspects between autism spectrum disorder (ASD) and attention deficit hyperactivity disorder (ADHD), suggesting that there may be a common pattern that covers features ranging from the common genetic and structural aetiology to shared patterns of symptoms. To review the current advances in these common aspects. Several studies have pointed out preschool attentional difficulties as the basis of both disorders. From the genetic perspective, it is estimated that 50-72% of the genetic factors overlap between the two disorders. They also share a decrease in the volume of the corpus callosum and left frontal grey matter, as well as functional alterations such as dorsolateral prefrontal, striato-thalamic and superior parietal hypoactivation. Results are also found regarding executive functioning, with differential profiles for the two conditions, and also concerning the relationship between the repetitive and impulsive behaviours in the early stages of ASD and ensuing problems of hyperactivity. This new conception of the ASD-ADHD continuum, with a common neurodevelopmental basis and associated clinical features, could be of great use in clinical practice. It is suggested that this association should be taken into account when it comes to deciding on the treatment.

  10. Deficits in long-term recognition memory reveal dissociated subtypes in congenital prosopagnosia.

    Directory of Open Access Journals (Sweden)

    Rainer Stollhoff

    Full Text Available The study investigates long-term recognition memory in congenital prosopagnosia (CP, a lifelong impairment in face identification that is present from birth. Previous investigations of processing deficits in CP have mostly relied on short-term recognition tests to estimate the scope and severity of individual deficits. We firstly report on a controlled test of long-term (one year recognition memory for faces and objects conducted with a large group of participants with CP. Long-term recognition memory is significantly impaired in eight CP participants (CPs. In all but one case, this deficit was selective to faces and didn't extend to intra-class recognition of object stimuli. In a test of famous face recognition, long-term recognition deficits were less pronounced, even after accounting for differences in media consumption between controls and CPs. Secondly, we combined test results on long-term and short-term recognition of faces and objects, and found a large heterogeneity in severity and scope of individual deficits. Analysis of the observed heterogeneity revealed a dissociation of CP into subtypes with a homogeneous phenotypical profile. Thirdly, we found that among CPs self-assessment of real-life difficulties, based on a standardized questionnaire, and experimentally assessed face recognition deficits are strongly correlated. Our results demonstrate that controlled tests of long-term recognition memory are needed to fully assess face recognition deficits in CP. Based on controlled and comprehensive experimental testing, CP can be dissociated into subtypes with a homogeneous phenotypical profile. The CP subtypes identified align with those found in prosopagnosia caused by cortical lesions; they can be interpreted with respect to a hierarchical neural system for face perception.

  11. Deficits in long-term recognition memory reveal dissociated subtypes in congenital prosopagnosia.

    Science.gov (United States)

    Stollhoff, Rainer; Jost, Jürgen; Elze, Tobias; Kennerknecht, Ingo

    2011-01-25

    The study investigates long-term recognition memory in congenital prosopagnosia (CP), a lifelong impairment in face identification that is present from birth. Previous investigations of processing deficits in CP have mostly relied on short-term recognition tests to estimate the scope and severity of individual deficits. We firstly report on a controlled test of long-term (one year) recognition memory for faces and objects conducted with a large group of participants with CP. Long-term recognition memory is significantly impaired in eight CP participants (CPs). In all but one case, this deficit was selective to faces and didn't extend to intra-class recognition of object stimuli. In a test of famous face recognition, long-term recognition deficits were less pronounced, even after accounting for differences in media consumption between controls and CPs. Secondly, we combined test results on long-term and short-term recognition of faces and objects, and found a large heterogeneity in severity and scope of individual deficits. Analysis of the observed heterogeneity revealed a dissociation of CP into subtypes with a homogeneous phenotypical profile. Thirdly, we found that among CPs self-assessment of real-life difficulties, based on a standardized questionnaire, and experimentally assessed face recognition deficits are strongly correlated. Our results demonstrate that controlled tests of long-term recognition memory are needed to fully assess face recognition deficits in CP. Based on controlled and comprehensive experimental testing, CP can be dissociated into subtypes with a homogeneous phenotypical profile. The CP subtypes identified align with those found in prosopagnosia caused by cortical lesions; they can be interpreted with respect to a hierarchical neural system for face perception.

  12. Current-Account Imbalances and Economic Growth During the 2008-2009 Financial Crisis: an Empirical Analysis

    Directory of Open Access Journals (Sweden)

    Rossitsa Rangelova

    2014-06-01

    Full Text Available This study examines the relationship between current-account imbalances and economic growth during the 2008-2009 financial and economic crisis for 179 countries (covered by IMF data and within the EU-27 countries (covered by Eurostat data. The countries are divided into 4 groups by GDP per capita based on PPPs, namely, low income, lower middle-income, upper middle-income and high-income countries. Empirical analysis is applied, including descriptive statistics and regression estimates. Statistical data are used, including the average of the GDP growth rate in the years prior to the crisis (2003–2007, the average of the GDP growth rate for 2008 and 2009, current account as a percentage of GDP, and the level of average inflation. It is proved that, in general, the 2008-2009 crisis affected high- and upper middle-income countries more than poorer countries. Within the EU-27 countries, however, the crisis appears to have affected lower income countries more than higher income countries. A common tendency is observed for the two country samples: countries that experienced strong growth just prior to the crisis had an increased risk of suffering after the crisis. The boom prior to the crisis led to imbalances that rendered economies more vulnerable. Additionally, surpluses that existed prior to the crisis are an important risk factor for the two groups of countries.

  13. Current State and Model for Development of Technology-Based Care for Attention Deficit Hyperactivity Disorder

    Science.gov (United States)

    Riley, Steven J.; Calub, Catrina A.; Schweitzer, Julie B.

    2016-01-01

    Abstract Introduction: Care (i.e., evaluation and intervention) delivered through technology is used in many areas of mental health services, including for persons with attention deficit hyperactivity disorder (ADHD). Technology can facilitate care for individuals with ADHD, their parents, and their care providers. The adoption of technological tools for ADHD care requires evidence-based studies to support the transition from development to integration into use in the home, school, or work for persons with the disorder. The initial phase, which is development of technological tools, has begun in earnest; however, the evidence base for many of these tools is lacking. In some instances, the uptake of a piece of technology into home use or clinical practice may be further along than the research to support its use. Methods: In this study, we review the current evidence regarding technology for ADHD and also propose a model to evaluate the support for other tools that have yet to be tested. Results: We propose using the Research Domain Criteria as a framework for evaluating the tools' relationships to dimensions related to ADHD. Conclusion: This article concludes with recommendations for testing new tools that may have promise in improving the evaluation or treatment of persons with ADHD. PMID:26985703

  14. Automatic Deficits can lead to executive deficits in ADHD

    Directory of Open Access Journals (Sweden)

    Gabriella Martino

    2017-12-01

    Full Text Available It has been well documented an executive dysfunction in children with Attention Deficit Hyperactivity Disorder (ADHD and with Reading Disorder (RD. The purpose of the present study was to test an alternative hypothesis that deficits in executive functioning within ADHD may be partially due to an impairment of the automatic processing. In addition, since the co-occurrence between ADHD and RD, we tested the hypothesis that the automatic processing may be  a possible common cognitive factor between ADHD and RD. We investigated the automatic processing of selective visual attention through two experiments. 12 children with ADHD, 17 with ADHD+RD and 29 typically developing children, matched for age and gender, performed two tasks: Visual Information Processing Task and Clock Test. As expected, ADHD and ADHD+RD groups differed from the control group in controlled process task, suggesting a deficit in executive functioning. All clinical subjects also exhibited a lower performance in automatic processes, compared to control group. The results of this study suggest that executive deficits within ADHD can be partially due to an impairment of automatic processing.

  15. Tests of the DRYAD theory of the age-related deficit in memory for context: Not about context, and not about aging

    Science.gov (United States)

    Benjamin, Aaron S.; Diaz, Michael; Matzen, Laura E.; Johnson, Benjamin

    2011-01-01

    Older adults exhibit a disproportionate deficit in their ability to recover contextual elements or source information about prior encounters with stimuli. A recent theoretical account, DRYAD (Benjamin, 2010), attributes this selective deficit to a global decrease in memory fidelity with age, moderated by weak representation of contextual information. The predictions of DRYAD are tested here in three experiments. We show that an age-related deficit obtains for whichever aspect of the stimulus subjects’ attention is directed away from during encoding (Experiment 1), suggesting a central role for attention in producing the age-related deficit in context. We also show that an analogous deficit can be elicited within young subjects with a manipulation of study time (Experiment 2), suggesting that any means of reducing memory fidelity yields an interaction of the same form as the age-related effect. Experiment 3 evaluates the critical prediction of DRYAD that endorsement probability in an exclusion task should vary nonmonotonically with memory strength. This prediction was confirmed by assessing the shape of the forgetting function in a continuous exclusion task. The results are consistent with the DRYAD account of aging and memory judgments and do not support the widely held view that aging entails the selective disruption of processes involved in encoding, storing, or retrieving contextual information. PMID:21875219

  16. Fine motor deficits in reading disability and language impairment: same or different?

    Directory of Open Access Journals (Sweden)

    Annie Brookman

    2013-11-01

    Full Text Available Several studies have found evidence of motor deficits in poor readers. There is no obvious reason for motor and literacy skills to go together, and it has been suggested that both deficits could be indicative of an underlying problem with cerebellar function and/or procedural learning. However, the picture is complicated by the fact that reading problems often co-occur with oral language impairments, which have also been linked with motor deficits. This raises the question of whether motor deficits characterise poor readers when language impairment has been accounted for – and vice versa. We considered these questions by assessing motor deficits associated with reading disability (RD and language impairment (LI. A large community sample provided a subset of 9- to 10-year-olds, selected to oversample children with reading and/or language difficulties, to give 37 children with comorbid LI + RD, 67 children with RD only, 32 children with LI only, and 117 typically-developing (TD children with neither type of difficulty. These children were given four motor tasks that taxed speed, sequence, and imitation abilities to differing extents. Different patterns of results were found for the four motor tasks. There was no effect of RD or LI on two speeded fingertip tapping tasks, one of which involved sequencing of movements. LI, but not RD, was associated with problems in imitating hand positions and slowed performance on a speeded peg-moving task that required a precision grip. Fine motor deficits in poor readers may be more a function of language impairment than literacy problems.

  17. Orthographic learning in children with isolated and combined reading and spelling deficits.

    Science.gov (United States)

    Mehlhase, Heike; Bakos, Sarolta; Landerl, Karin; Schulte-Körne, Gerd; Moll, Kristina

    2018-05-07

    Dissociations between reading and spelling problems are likely to be associated with different underlying cognitive deficits, and with different deficits in orthographic learning. In order to understand these differences, the current study examined orthographic learning using a printed-word learning paradigm. Children (4th grade) with isolated reading, isolated spelling and combined reading and spelling problems were compared to children with age appropriate reading and spelling skills on their performance during learning novel words and symbols (non-verbal control condition), and during immediate and delayed reading and spelling recall tasks. No group differences occurred in the non-verbal control condition. In the verbal condition, initial learning was intact in all groups, but differences occurred during recall tasks. Children with reading fluency deficits showed slower reading times, while children with spelling deficits were less accurate, both in reading and spelling recall. Children with isolated spelling problems showed no difficulties in immediate spelling recall, but had problems in remembering the spellings 2 hours later. The results suggest that different orthographic learning deficits underlie reading fluency and spelling problems: Children with isolated reading fluency deficits have no difficulties in building-up orthographic representations, but access to these representations is slowed down while children with isolated spelling deficits have problems in storing precise orthographic representations in long-term memory.

  18. Human brain lesion-deficit inference remapped.

    Science.gov (United States)

    Mah, Yee-Haur; Husain, Masud; Rees, Geraint; Nachev, Parashkev

    2014-09-01

    . Positively, we show that novel machine learning techniques employing high-dimensional inference can nonetheless accurately converge on the true locus. We conclude that current inferences about human brain function and deficits based on lesion mapping must be re-evaluated with methodology that adequately captures the high-dimensional structure of lesion data. © The Author (2014). Published by Oxford University Press on behalf of the Guarantors of Brain.

  19. Language Impairment in the Attention-Deficit/Hyperactivity Disorder Context

    Science.gov (United States)

    Redmond, Sean M.

    2016-01-01

    Purpose: Attention-deficit/hyperactivity disorder (ADHD) is a ubiquitous designation that affects the identification, assessment, treatment, and study of pediatric language impairments (LIs). Method: Current literature is reviewed in 4 areas: (a) the capacity of psycholinguistic, neuropsychological, and socioemotional behavioral indices to…

  20. Visual orienting and attention deficits in 5- and 10-month-old preterm infants.

    Science.gov (United States)

    Ross-Sheehy, Shannon; Perone, Sammy; Macek, Kelsi L; Eschman, Bret

    2017-02-01

    Cognitive outcomes for children born prematurely are well characterized, including increased risk for deficits in memory, attention, processing speed, and executive function. However, little is known about deficits that appear within the first 12 months, and how these early deficits contribute to later outcomes. To probe for functional deficits in visual attention, preterm and full-term infants were tested at 5 and 10 months with the Infant Orienting With Attention task (IOWA; Ross-Sheehy, Schneegans and Spencer, 2015). 5-month-old preterm infants showed significant deficits in orienting speed and task related error. However, 10-month-old preterm infants showed only selective deficits in spatial attention, particularly reflexive orienting responses, and responses that required some inhibition. These emergent deficits in spatial attention suggest preterm differences may be related to altered postnatal developmental trajectories. Moreover, we found no evidence of a dose-response relation between increased gestational risk and spatial attention. These results highlight the critical role of postnatal visual experience, and suggest that visual orienting may be a sensitive measure of attentional delay. Results reported here both inform current theoretical models of early perceptual/cognitive development, and future intervention efforts. Copyright © 2016 Elsevier Inc. All rights reserved.

  1. Models of misbelief: Integrating motivational and deficit theories of delusions.

    Science.gov (United States)

    McKay, Ryan; Langdon, Robyn; Coltheart, Max

    2007-12-01

    The impact of our desires and preferences upon our ordinary, everyday beliefs is well-documented [Gilovich, T. (1991). How we know what isn't so: The fallibility of human reason in everyday life. New York: The Free Press.]. The influence of such motivational factors on delusions, which are instances of pathological misbelief, has tended however to be neglected by certain prevailing models of delusion formation and maintenance. This paper explores a distinction between two general classes of theoretical explanation for delusions; the motivational and the deficit. Motivational approaches view delusions as extreme instances of self-deception; as defensive attempts to relieve pain and distress. Deficit approaches, in contrast, view delusions as the consequence of defects in the normal functioning of belief mechanisms, underpinned by neuroanatomical or neurophysiological abnormalities. It is argued that although there are good reasons to be sceptical of motivational theories (particularly in their more floridly psychodynamic manifestations), recent experiments confirm that motives are important causal forces where delusions are concerned. It is therefore concluded that the most comprehensive account of delusions will involve a theoretical unification of both motivational and deficit approaches.

  2. ActuArial Accounting – A Branch of the Financial Accounting

    OpenAIRE

    Gheorghe V. Lepadatu; Doina Maria Tilea

    2010-01-01

    The opening of the accounting to the actuarial calculation is a normal consequence of its evolutive spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current c...

  3. From Governmental Accounting into National Accounts: Adjustments Diversity and Materiality with Evidence from the Iberian Countries’ Central Governments

    Directory of Open Access Journals (Sweden)

    Maria Antónia Jorge de Jesus

    2014-09-01

    Full Text Available In a context where governments around the world acknowledge a need for more informative governmental financial reporting to improve financial sustainability, the European Council is proposing that EU member states adopt International Public Sector Accounting Standards (IPSASs—which are recognized as also allowing improved reliability of government finance statistics—in all subsectors of the General Government Sector (GGS. Consequently, the Governmental Accounting (GA role of running and reporting on governments’ budgets for purposes of decisionmaking and accountability is changing to include being part of the EU budgetary and monetary policy, specifically within the Euro zone. Accordingly, the objective of this paper is twofold. First, it aims to start a debate in the literature about the ability of GA as it stands across Europe to meet the European System of National and Regional Accounts (ESA requirements concerning GGS data. This assumes particular relevance in a context where the two systems have to coexist, but given that budgetary reporting (GA is the main input to ESA reporting (NA, reconciliation between the two systems is required. The second objective is of a more technical nature—empirically demonstrating the diversity and materiality of the main adjustments to be made when converting GGS data from GA into NA. This is done by using evidence for Portugal and Spain, focusing on Central Government data for the period 2006–2009 and measuring their quantitative impact on the public (budgetary deficit. We conclude that GA systems as they are across EU do not meet ESA requirements, and further alignment is therefore needed to reduce adjustments as much as possible when translating data from GA into NA. Additionally, in the case of Portugal and Spain, the main findings show that the adjustments from GA into NA present great diversity for both of these Iberian countries. As for materiality, their impact is greater in Spain, but still

  4. La sostenibilidad del déficit exterior de España

    OpenAIRE

    Vicente Donoso; Victor Martin

    2010-01-01

    In this paper we analyze whether the Spanish current account deficit is sustainable or not. For this purpose we apply two different methodologies. First we test for stationarity of the Spanish current account. Second, we test for cointegration between exports and imports of goods and services. The results shows that the current account deficit is not sustainable for the period analyzed, although there are several differences between the results from both methodologies.El presente trabajo tien...

  5. 47 CFR 32.4000 - Current accounts and notes payable.

    Science.gov (United States)

    2010-10-01

    ... traffic settlements, material and supplies, repairs to telecommunications plant, matured rents, and... include amounts of taxes payable that have been withheld from employees' salaries. (2) Accounts payable...

  6. A BRIEF ANALYSIS OF THE TOURISM SECTOR - CURRENT TRENDS AND ISSUES IN THE BULGARIAN TOURIST BUSINESS

    Directory of Open Access Journals (Sweden)

    Kostadin Valkov

    2016-03-01

    Full Text Available Thе analysis presented in current article deepens and summarizes the results of an economic study focused on the management of human resources in the sector "Tourism". The expected changes in organizational and technological terms are taken into account. The law on tourism in the Republic of Bulgaria and the types of taxes that directly and indirectly affect those employed in tourism are considered. Leading accents are the current trends and issues that arise from the lack of skilled workers in this sector and their deficit caused by the seasonal nature of employment. Growing gray economy is concerned as a major obstacle to development of the tourism industry and its future.

  7. Neurogenic Stuttering and Lateralized Motor Deficits Induced by Tranylcypromine

    Directory of Open Access Journals (Sweden)

    J. D. Duffy

    1994-01-01

    Full Text Available A case of neurogenic stuttering induced by the monoamine oxidase inhibitor tranylcypromine is described. The association of neurogenic stuttering with acquired lateralized motor deficits in the patient described is discussed with reference to current theories regarding the pathogenesis of neurogenic stuttering.

  8. Psychiatric comorbidities of adults with early- and late-onset attention-deficit/hyperactivity disorder.

    Science.gov (United States)

    Lin, Yu-Ju; Yang, Li-Kuang; Gau, Susan Shur-Fen

    2016-06-01

    We evaluated the psychiatric comorbidities in adults who were diagnosed with Diagnostic and Statistical Manual of Mental disorders, 5th edition attention-deficit/hyperactivity disorder as a function of recalled symptom onset before and after the age of 7 years and whether the childhood attention-deficit/hyperactivity disorder symptoms were associated with psychiatric comorbidities. In all, 214 adults who were diagnosed with Diagnostic and Statistical Manual of Mental disorders, 5th edition attention-deficit/hyperactivity disorder and 174 non-attention-deficit/hyperactivity disorder controls (aged 17-40 years) received psychiatric interviews to confirm their previous and current attention-deficit/hyperactivity disorder status and other psychiatric diagnoses. Demographics and risks of lifetime psychiatric disorders were compared among three groups: (1) attention-deficit/hyperactivity disorder, onset attention-deficit/hyperactivity disorder, onset between 7 and 12 years (late-onset) and (3) non-attention-deficit/hyperactivity disorder controls. We also tested the effects of attention-deficit/hyperactivity disorder symptoms on the risk of later psychiatric comorbidities by Cox regression analyses. Regardless of the age of onset, attention-deficit/hyperactivity disorder was significantly associated with a wide range of psychiatric comorbidities. There were similar comorbid patterns between early- and late-onset attention-deficit/hyperactivity disorder. Regardless of attention-deficit/hyperactivity disorder diagnosis, increased severity of attention-deficit/hyperactivity disorder symptoms was associated with higher risks of oppositional defiant disorder, conduct disorder, dysthymia and sleep disorder but not major depression, which was associated with the attention-deficit/hyperactivity disorder diagnosis. Our findings suggest that elevating the threshold of age of onset to 12 years in Diagnostic and Statistical Manual of Mental disorders, 5th edition would not

  9. The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession

    Directory of Open Access Journals (Sweden)

    Lucian Cernuşca

    2015-01-01

    Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.

  10. Local and non-local deficits in amblyopia: acuity and spatial interactions.

    Science.gov (United States)

    Bonneh, Yoram S; Sagi, Dov; Polat, Uri

    2004-12-01

    Amblyopic vision is thought to be limited by abnormal long-range spatial interactions, but their exact mode of action and relationship to the main amblyopic deficit in visual acuity is largely unknown. We studied this relationship in a group (N=59) of anisometropic (N=21) and strabismic (or combined, N=38) subjects, using (1) a single and multi-pattern (crowded) computerized static Tumbling-E test with scaled spacing of two pattern widths (TeVA), in addition to an optotype (ETDRS chart) acuity test (VA) and (2) contrast detection of Gabor patches with lateral flankers (lateral masking) along the horizontal and vertical axes as well as in collinear and parallel configurations. By correlating the different measures of visual acuity and contrast suppression, we found that (1) the VA of the strabismic subjects could be decomposed into two uncorrelated components measured in TeVA: acuity for isolated patterns and acuity reduction due to flanking patterns. The latter comprised over 60% of the VA magnitude, on the average and accounted for over 50% of its variance. In contrast, a slight reduction in acuity was found in the anisometropic subjects, and the acuity for a single pattern could account for 70% of the VA variance. (2) The lateral suppression (contrast threshold elevation) in a parallel configuration along the horizontal axis was correlated with the VA (R2=0.7), as well as with the crowding effect (TeVA elevation, R2=0.5) for the strabismic group. Some correlation with the VA was also found for the collinear configuration in the anisometropic group, but less suppression and no correlation were found for all the vertical configurations in all the groups. The results indicate the existence of a specific non-local component of the strabismic deficit, in addition to the local acuity deficit in all amblyopia types. This deficit might reflect long-range lateral inhibition, or alternatively, an inaccurate and scattered top-down attentional selection mechanism.

  11. INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

    OpenAIRE

    Katherine Kinkela; Peter Harris; John Malindredos

    2010-01-01

    With the possibility that International Financial Reporting Standards (IFRS)may replace or may change substantially the US Generally Accepted Accounting Principles (GAAP) standards currently in place within the next decade, there is a question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is especially critical in the first levels of accounting, where the fundamentals of accounting are learned. While the major accounting firms are...

  12. Increasing Northern Hemisphere water deficit

    Science.gov (United States)

    McCabe, Gregory J.; Wolock, David M.

    2015-01-01

    A monthly water-balance model is used with CRUTS3.1 gridded monthly precipitation and potential evapotranspiration (PET) data to examine changes in global water deficit (PET minus actual evapotranspiration) for the Northern Hemisphere (NH) for the years 1905 through 2009. Results show that NH deficit increased dramatically near the year 2000 during both the cool (October through March) and warm (April through September) seasons. The increase in water deficit near 2000 coincides with a substantial increase in NH temperature and PET. The most pronounced increases in deficit occurred for the latitudinal band from 0 to 40°N. These results indicate that global warming has increased the water deficit in the NH and that the increase since 2000 is unprecedented for the 1905 through 2009 period. Additionally, coincident with the increase in deficit near 2000, mean NH runoff also increased due to increases in P. We explain the apparent contradiction of concurrent increases in deficit and increases in runoff.

  13. Depression in Adults with Attention-Deficit/Hyperactivity Disorder (ADHD): The Mediating Role of Cognitive-Behavioral Factors

    Science.gov (United States)

    Zvorsky, Ivori; Safren, Steven A.

    2015-01-01

    Adults with Attention-Deficit/Hyperactivity Disorder (ADHD) are at increased risk for depressive disorders but little is known about the potential cognitive and behavioral mechanisms of risk that could shape treatment. This study evaluated the degree to which cognitive-behavioral constructs associated with depression and its treatment—dysfunctional attitudes and cognitive-behavioral avoidance—accounted for variance in depressive symptoms and disorder in adults with ADHD. 77 adults clinically diagnosed with ADHD completed self-report questionnaires, diagnostic interviews, and clinician-administered symptom rating scales. Statistical mediation analysis was employed and indirect effects assessed using bootstrap analysis and bias-corrected confidence intervals. Controlling for recent negative life events, dysfunctional attitudes and cognitive-behavioral avoidance fully accounted for the variance between ADHD symptoms and depressive symptoms. Each independent variable partially mediated the other in accounting for depression symptoms suggesting overlapping and unique variance. Cognitive-behavioral avoidance, however, was more strongly related to meeting diagnostic criteria for a depressive disorder than were dysfunctional attitudes. Processes that are targeted in cognitive behavior therapy (CBT) for depression were associated with symptoms in adults with ADHD. Current CBT approaches for ADHD incorporate active coping skills and cognitive restructuring and such approaches could be further tailored to address the ADHD-depression comorbidity. PMID:26089578

  14. Narrative review of scales assessing attention-deficit/hyperactivity disorder in children and adolescents

    Directory of Open Access Journals (Sweden)

    María Evangelina Herrán Paz

    2014-01-01

    Full Text Available Context. Attention-deficit/hyperactivity disorder is a common neurobehavioral disorder in school-age population and is a major driver of mental health consultation. Diagnosis is hindered by the difficulty of objectively assessing subjective aspects such as inattention or impulsivity. Purpose. To briefly describe the most widely used rating scales as tools for the diagnosis of attention-deficit/hyperactivity disorder, subtypes and comorbidities, based on a review of information available in MEDLINE, Medic America, Academic Search Complete and Mendeley databases. Analysis. This disorder is poorly understood in the family and school environment, which hampers detection and timely treatment. Rating scales have advantages and disadvantages, but they are undoubtedly important for an initial approach to the clinical manifestations of attention-deficit/hyperactivity disorder. Conclusion. There is a need for better diagnostic tools or scales that take into account the stage of neurodevelopment, other developmental stages, gender differences, sociocultural aspects and diagnostic criteria of the Diagnostic and Statistical Manual of Mental Disorders, fifth edition.

  15. Remobilization of carbon and nitrogen in wheat as influenced by postanthesis water deficits

    International Nuclear Information System (INIS)

    Palta, J.A.; Kobata, T.; Turner, N.C.; Fillery, I.R.

    1994-01-01

    Preanthesis stored C and N in wheat (Triticum aestivum L.) are important in a mediterranean climate because grain filling frequently depends on the remobilization of preanthesis assimilates. We determined the effect of the rate of development of postanthesis water deficits on the remobilization of C and N to the grain using stable isotopes of C and N accumulated in the plant during the vegetative phase. Plants were grown in pots with adequate water and under similar temperature and humidity conditions until anthesis, and then were transferred to two temperature and humidity regulated greenhouses, and watering was stopped. One greenhouse was maintained at minimum relative humidity of 80% and the other at 40%. Within 6 d of anthesis the rates of development of plant water deficits became different and for the first 19 d after anthesis they were 0.10 and 0.18 MPa d-1 for the high and low humidity regimes, respectively. Total grain C with fast development of water deficits was reduced by 24%, relative to the slow rate, because postanthesis C assimilation was reduced by 57%, while remobilization of preanthesis stored C was increased by 36%. Total grain N was not affected by the rate of development of water deficits because there was a greater retranslocation of preanthesis N with fast relative to slow development of water deficits and because there was a smaller loss of preanthesis N with fast development of water deficits. Fast development of water deficits reduced losses of preanthesis N from 25% to 6%. The absolute contributions of preanthesis C and N to the grain were 449 and 35 mg plant-1, respectively, with fast development of water deficits. These contributions accounted for 64 and 81% of the total grain C and N, respectively. The gain in grain 13C and 15N in the mainstem and Tiller 1 of plants exposed to rapid development of water deficits, arose not only from remobilization from the straw of those shoots, but also seemed to be supplemented by C and N

  16. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  17. Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

    Directory of Open Access Journals (Sweden)

    Cristina Nicolaescu

    2015-01-01

    Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

  18. SOME CONSIDERATIONS OVER THE INTERNAL CONTROL IN THE CONTEXT OF CURRENT ACCOUNTANCY REGULATIONS

    Directory of Open Access Journals (Sweden)

    Lenghel Dorin Radu

    2012-12-01

    Full Text Available Through the hereby study we set ourselves on an analysis over the internal control and the ways of implementation of it. The final purpose of our research is represented by the characteristics of the internal control system in the context of current accountancy regulations. The accomplishment of such goal has forced us to research the current literature in the area and also the legal regulations over internal control. Of course, the accomplishment of such a research was possible only after a pertinent analysis over the opinions expressed in specialty literature regarding this area. Our research wants to be with a theoretical and applicative character. It is based on analysing the internal control system, the methodology of internal control and the steps of internal control. We express our belief that the implementation of the internal control in a very exact manner comes as an aid to the company management and lead to the accomplishment of managerial objectives and policies. In what it regards the result of our research there can be drawn the following conclusions: from the legal regulations (OMFP nr. 3055/2009, there is no clear conclusion over the procedures and policies of implementation of internal control applicable to an economical entity; also there are not presented in a detailed way the types (forms of internal control, being presented in the legal regulations only a classification of them after the time in which they are exercised (before, during or after the finishing of the operations; also in the legal regulations there is developed a certain way of internal control, represented by the financial and accounting internal control, as if the other forms of internal control do not exist; in what regards the components of internal control, these are presented in another way, but similar to already known models of internal control (Coso and Coco; also in the legal regulations there are presented the general objectives of internal control

  19. Evoluția deficitului de cont curent în contextul aderării României la UE

    Directory of Open Access Journals (Sweden)

    Ana BAL

    2008-06-01

    Full Text Available The large and persistent current account deficit of Romania is a concern for its economic and financial macro-stability on short and medium term. The paper analyzes the causes that create the deficit and the covering sources in 2006 and 2007. It is obvious that the first cause that generated and contributed to the worrying level of the current account deficit during the recent years is the ever growing deficit of the trade balance. Two major resources have been contributing to the coverage of Romania’s current account deficit during its two peak years, namely 2006 and 2007: the balance of unilateral transfers and the balance of FDI flows. Finally, the paper estimates the likely evolutions of these causes and sources of the factors that influence them after the Romania’s accession to the UE. It can be argued that, while the causes that have produced the large deficits of 2006 and of 2007 seem to persist even upon Romania’s accession to the EU, the previous coverage resources seem to become more fragile.

  20. Individuals with a Gifted/Attention Deficit/Hyperactivity Disorder Diagnosis

    Science.gov (United States)

    Lee, Kelly M.; Olenchak, F. Richard

    2015-01-01

    This paper reviews the current literature on twice-exceptional students who are dual diagnosed as having giftedness and attention deficit/hyperactivity disorder (ADHD). This area of research is warranted because giftedness and ADHD present similarly but have different ramifications for performance and outcomes. In addition, research inquiry and…

  1. Memory deficits with intact cognitive control in the methylazoxymethanol acetate (MAM) exposure model of neurodevelopmental insult.

    Science.gov (United States)

    O'Reilly, Kally C; Perica, Maria I; Fenton, André A

    2016-10-01

    Cognitive impairments are amongst the most debilitating deficits of schizophrenia and the best predictor of functional outcome. Schizophrenia is hypothesized to have a neurodevelopmental origin, making animal models of neurodevelopmental insult important for testing predictions that early insults will impair cognitive function. Rats exposed to methylazoxymethanol acetate (MAM) at gestational day 17 display morphological, physiological and behavioral abnormalities relevant to schizophrenia. Here we investigate the cognitive abilities of adult MAM rats. We examined brain activity in MAM rats by histochemically assessing cytochrome oxidase enzyme activity, a metabolic marker of neuronal activity. To assess cognition, we used a hippocampus-dependent two-frame active place avoidance paradigm to examine learning and spatial memory, as well as cognitive control and flexibility using the same environment and evaluating the same set of behaviors. We confirmed that adult MAM rats have altered hippocampal morphology and brain function, and that they are hyperactive in an open field. The latter likely indicates MAM rats have a sensorimotor gating deficit that is common to many animal models used for schizophrenia research. On first inspection, cognitive control seems impaired in MAM rats, indicated by more errors during the two-frame active place avoidance task. Because MAM rats are hyperactive throughout place avoidance training, we considered the possibility that the hyperlocomotion may account for the apparent cognitive deficits. These deficits were reduced on the basis of measures of cognitive performance that account for motor activity differences. However, though other aspects of memory are intact, the ability of MAM rats to express trial-to-trial memory is delayed compared to control rats. These findings suggest that spatial learning and cognitive abilities are largely intact, that the most prominent cognitive deficit is specific to acquiring memory in the MAM

  2. The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

    OpenAIRE

    Dries Lesage

    2014-01-01

    This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS) in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI) with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a gr...

  3. Cognitive Deficits as a Mediator of Poor Occupational Function in Remitted Major Depressive Disorder Patients

    Science.gov (United States)

    Woo, Young Sup; Rosenblat, Joshua D.; Kakar, Ron; Bahk, Won-Myong; McIntyre, Roger S.

    2016-01-01

    Cognitive deficits in major depressive disorder (MDD) patients have been described in numerous studies. However, few reports have aimed to describe cognitive deficits in the remitted state of MDD and the mediational effect of cognitive deficits on occupational outcome. The aim of the current review is to synthesize the literature on the mediating and moderating effects of specific domains of cognition on occupational impairment among people with remitted MDD. In addition, predictors of cognitive deficits found to be vocationally important will be examined. Upon examination of the extant literature, attention, executive function and verbal memory are areas of consistent impairment in remitted MDD patients. Cognitive domains shown to have considerable impact on vocational functioning include deficits in memory, attention, learning and executive function. Factors that adversely affect cognitive function related to occupational accommodation include higher age, late age at onset, residual depressive symptoms, history of melancholic/psychotic depression, and physical/psychiatric comorbidity, whereas higher levels of education showed a protective effect against cognitive deficit. Cognitive deficits are a principal mediator of occupational impairment in remitted MDD patients. Therapeutic interventions specifically targeting cognitive deficits in MDD are needed, even in the remitted state, to improve functional recovery, especially in patients who have a higher risk of cognitive deficit. PMID:26792035

  4. Psychopharmacological and Other Treatments in Preschool Children with Attention-Deficit/Hyperactivity Disorder: Current Evidence and Practice

    Science.gov (United States)

    Arnold, L. Eugene; Anthony, Bruno J.

    2008-01-01

    Abstract Objective This article reviews rational approaches to treating attention-deficit/hyperactivity disorder (ADHD) in preschool children, including pharmacological and nonpharmacological treatments. Implications for clinical practice are discussed. Data Sources We searched MEDLINE, PsychINFO, Cumulative Index to Nursing & Allied Health, Educational Resources Information Center, Cochrane Database of Systematic Reviews and Database of Abstracts of Reviews of Effects for relevant literature published in English from 1967 to 2007 on preschool ADHD. We also reviewed the references cited in identified reports. Study Selection Studies were reviewed if the sample included at least some children younger than 6 years of age or attending kindergarten, the study participants had a diagnosis of ADHD or equivalent symptoms, received intervention aimed at ADHD symptoms, and included a relevant outcome measure. Data Extraction Studies were reviewed for type of intervention and outcome relevant to ADHD and were rated for the level of evidence for adequacy of the data to inform clinical practice. Conclusions The current level of evidence for adequacy of empirical data to inform clinical practice for short-term treatment of ADHD in preschool children is Level A for methylphenidate and Level B for parent behavior training, child training, and additive-free elimination diet. PMID:18844482

  5. Neural Substrates of Auditory Emotion Recognition Deficits in Schizophrenia.

    Science.gov (United States)

    Kantrowitz, Joshua T; Hoptman, Matthew J; Leitman, David I; Moreno-Ortega, Marta; Lehrfeld, Jonathan M; Dias, Elisa; Sehatpour, Pejman; Laukka, Petri; Silipo, Gail; Javitt, Daniel C

    2015-11-04

    Deficits in auditory emotion recognition (AER) are a core feature of schizophrenia and a key component of social cognitive impairment. AER deficits are tied behaviorally to impaired ability to interpret tonal ("prosodic") features of speech that normally convey emotion, such as modulations in base pitch (F0M) and pitch variability (F0SD). These modulations can be recreated using synthetic frequency modulated (FM) tones that mimic the prosodic contours of specific emotional stimuli. The present study investigates neural mechanisms underlying impaired AER using a combined event-related potential/resting-state functional connectivity (rsfMRI) approach in 84 schizophrenia/schizoaffective disorder patients and 66 healthy comparison subjects. Mismatch negativity (MMN) to FM tones was assessed in 43 patients/36 controls. rsfMRI between auditory cortex and medial temporal (insula) regions was assessed in 55 patients/51 controls. The relationship between AER, MMN to FM tones, and rsfMRI was assessed in the subset who performed all assessments (14 patients, 21 controls). As predicted, patients showed robust reductions in MMN across FM stimulus type (p = 0.005), particularly to modulations in F0M, along with impairments in AER and FM tone discrimination. MMN source analysis indicated dipoles in both auditory cortex and anterior insula, whereas rsfMRI analyses showed reduced auditory-insula connectivity. MMN to FM tones and functional connectivity together accounted for ∼50% of the variance in AER performance across individuals. These findings demonstrate that impaired preattentive processing of tonal information and reduced auditory-insula connectivity are critical determinants of social cognitive dysfunction in schizophrenia, and thus represent key targets for future research and clinical intervention. Schizophrenia patients show deficits in the ability to infer emotion based upon tone of voice [auditory emotion recognition (AER)] that drive impairments in social cognition

  6. [Attentional impairment in children with attention deficit and hyperactivity disorder].

    Science.gov (United States)

    Abbes, Zeineb; Bouden, Asma; Amado, Isabelle; Chantal Bourdel, Marie; Tabbane, Karim; Béchir Halayem, Mohamed

    2009-10-01

    Attention-deficit hyperactivity disorder (ADHD) is a heterogeneous disorder currently defined by clinical history and behavioral report of impairment. The Attention Network test (ANT) gives measures of different aspects of the complex process of attention. We ask if children with Attention Deficit Hyperactivity Disorder (ADHD) will show a characteristic pattern of deficits on this test. The sample included 40 children (M=9 years) who performed the "Attention network test". Children with an ADHD diagnosis (N=20) were compared to a control group (N=20). The group of children with ADHD showed slower reaction times in all conditions (mean RT=866 ms; SD=234,063). Children with ADHD showed a significant impairment in their executive control system compared to healthy subjects, with slower reaction times in incongruent conditions and lower accuracy scores (RT=1064 ms; F(1.38) p=0.02). Our results showed that spatial orienting and alerting in ADHD was no different than controls (p=0,68). ADHD group showed a greater variable response (p=0,0001). The present study showed that impairment in executive control system and variability measures are the characteristic pattern of deficits in children with ADHD.

  7. Adult attention-deficit hyperactivity disorder: A database analysis of ...

    African Journals Online (AJOL)

    Background: Adult attention-deficit hyperactivity disorder (ADHD) is a chronic, costly and debilitating disorder. In South Africa (SA), access to funding for care and treatment of ADHD is limited, and research is lacking. Aim: This study aimed to establish the current situation with regard to the psychiatric management of and ...

  8. Uncovering a clinical portrait of sluggish cognitive tempo within an evaluation for attention-deficit/hyperactivity disorder: A case study.

    Science.gov (United States)

    Becker, Stephen P; Ciesielski, Heather A; Rood, Jennifer E; Froehlich, Tanya E; Garner, Annie A; Tamm, Leanne; Epstein, Jeffery N

    2016-01-01

    Despite the burgeoning scientific literature examining the sluggish cognitive tempo (SCT) construct, very little is known about the clinical presentation of SCT. In clinical cases where SCT is suspected, it is critical to carefully assess not only for attention-deficit/hyperactivity disorder (ADHD) but also for other comorbidities that may account for the SCT-related behaviors, especially internalizing symptoms and sleep problems. The current case study provides a clinical description of SCT in a 7-year-old girl, offering a real-life portrait of SCT while also providing an opportunity to qualitatively differentiate between SCT and ADHD, other psychopathologies (e.g. depression, anxiety), and potentially related domains of functioning (e.g. sleep, executive functioning [EF]). "Jessica" was described by herself, parents, and teacher as being much slower than her peers in completing schoolwork, despite standardized testing showing Jessica to have above average intelligence and academic achievement. Jessica's parents completed rating scales indicating high levels of SCT symptoms and daytime sleepiness, as well as mildly elevated EF deficits. More research is needed to determine how to best conceptualize, assess, and treat SCT, and Jessica's case underscores the importance of further work in this area. © The Author(s) 2014.

  9. Price stability and balanced public accounts as a condition for sustainable development

    Directory of Open Access Journals (Sweden)

    C.A. CIAMPI

    1998-03-01

    Full Text Available The article illustrates Italy's economic recovery as part of a process of renewal involving the institutions, every area of the economy and Italian society as a whole. After the turning point in 1992, a general consensus emerged that European integration was necessary and fully consistent with the national interest. In this context, the three components of economic policy - budgetary policy, incomes policy, monetary policy - are working in tandem, ensuring stability, the essential condition from any lasting and sustainable growth. Thus inflation has now been beaten; the balance of payments on current account has recorded increasing and substantial surpluses, and there has been a huge reduction in the budget deficit, with a large primary surplus. The sustainability of these results is ensured by the implementation of structural reforms: tax reform, reform of central government budget, reform of the civil service, pensions reform and reform of Italy’s commercial system.

  10. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

    The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

  11. Accounting for Investement Property Under Romanian Accounting System

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-04-01

    Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

  12. Development of accounting quality management system

    Directory of Open Access Journals (Sweden)

    Plakhtii T.F.

    2017-08-01

    Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

  13. Is fair value currently in compliance with the principle of true and real reflection in the Czech accounting?

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2012-01-01

    Full Text Available Information value of data provided by the accounting is in significant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the financial statements. Financial expression of the individual value of assets and liabilities of the company (including the balance sheet of the company, as well as the amount of equity, depend just on specific method of valuation of assets and liabilities that each entity used in the accounting system. This fact has also a crucial influence on the overall level of financial analysis since mostly aggregated data in the appropriate valuation gained from various parts of the financial statements are the input data for financial analysis.Certain items of assets and liabilities are valued at fair value at the balance sheet day in the Czech accounting in compliance with the global developments. The concept of fair value in Czech accounting is regulated by Czech Accounting Act in § 27 paragraph 4 and 5. The Czech regulation of the concept of the fair value is based on its detailed definition of the IAS / IFRS, including cases of practical use.The aim of this paper is to answer the question whether currently the fair value in the Czech accounting reflects the reality, based on definition of its content in accordance with applicable legal regulation. Partial aim is to identify specific cases of its application in the accounting of various types of business entities in the Czech Republic in existing practice. The paper also identifies methodological procedure of recording changes resulting from the valuation or revaluation of various types of assets at fair value, including their impacts on the financial statements. An integral part of the paper is the perspective of IAS / IFRS on fair value in accounting, so the definition of the fair value and also there is historical development of valuation of assets according to IAS

  14. Can a Successful ESL Teacher Hold Deficit Beliefs of Her Students' Home Languages and Cultures?

    Science.gov (United States)

    Hertzog, Lisa

    2011-01-01

    In this article the author explores the seeming contradictions between the successful teaching practices of an English as a Second Language teacher and the deficit beliefs she expressed toward her students' home languages and cultures. This teacher believed her students were smart and capable, and she held herself accountable for her students…

  15. Accounting for the sacred : towards an inclusion of ethics in social accounting

    NARCIS (Netherlands)

    Crowther, D.; Hosking, D.M.

    2009-01-01

    Much of the current debate surrounding social accounting focuses upon the diversity of views among interested stakeholders but is concerned with the synthesis of these views into a single truth that can be accounted for. Given this, the issue becomes one of deciding how to come closest to the truth,

  16. Nigeria's Fiscal Deficits: A History of its Colonial Foundations, 1899 ...

    African Journals Online (AJOL)

    In fact, since the beginning of democratic rule in the current fourth republic, government has increasingly failed to balance its budget with grave consequences for price levels, interest rates, inflation and macroeconomic stability. This paper shows that deficit financing of public expenditure by the Nigerian government is ...

  17. The lure of rationality: Why does the deficit model persist in science communication?

    Science.gov (United States)

    Simis, Molly J; Madden, Haley; Cacciatore, Michael A; Yeo, Sara K

    2016-05-01

    Science communication has been historically predicated on the knowledge deficit model. Yet, empirical research has shown that public communication of science is more complex than what the knowledge deficit model suggests. In this essay, we pose four lines of reasoning and present empirical data for why we believe the deficit model still persists in public communication of science. First, we posit that scientists' training results in the belief that public audiences can and do process information in a rational manner. Second, the persistence of this model may be a product of current institutional structures. Many graduate education programs in science, technology, engineering, and math (STEM) fields generally lack formal training in public communication. We offer empirical evidence that demonstrates that scientists who have less positive attitudes toward the social sciences are more likely to adhere to the knowledge deficit model of science communication. Third, we present empirical evidence of how scientists conceptualize "the public" and link this to attitudes toward the deficit model. We find that perceiving a knowledge deficit in the public is closely tied to scientists' perceptions of the individuals who comprise the public. Finally, we argue that the knowledge deficit model is perpetuated because it can easily influence public policy for science issues. We propose some ways to uproot the deficit model and move toward more effective science communication efforts, which include training scientists in communication methods grounded in social science research and using approaches that engage community members around scientific issues. © The Author(s) 2016.

  18. 24 CFR 3500.17 - Escrow accounts.

    Science.gov (United States)

    2010-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time...). Deficiency is the amount of a negative balance in an escrow account. As noted in § 3500.17(f), if a servicer... escrow account. Escrow account means any account that a servicer establishes or controls on behalf of a...

  19. Attention-deficit/hyperactivity disorder (ADHD) symptoms, anxiety symptoms, and executive functioning in emerging adults.

    Science.gov (United States)

    Jarrett, Matthew A

    2016-02-01

    The current study examined attention-deficit/hyperactivity disorder (ADHD) and anxiety symptoms in relation to self-reported executive functioning deficits in emerging adults. College students (N = 421; ages 17-25; 73.1% female) completed self-reports of ADHD, anxiety, and executive functioning in a laboratory setting. Structural equation modeling analyses revealed that self-reported executive functioning deficits were significantly related to all 3 symptom domains. Executive functioning deficits were most strongly related to inattention followed by hyperactivity/impulsivity and anxiety. Analyses based on clinical groups revealed that groups with ADHD and comorbid anxiety showed greater deficits on self-regulation of emotion and self-organization/problem solving than those with ADHD only or anxiety only. Groups with ADHD showed greater deficits with self-motivation and self-restraint than those with anxiety only. All clinical groups differed from a control group on executive functioning deficits. Overall, anxiety symptoms appear to be associated with college students' self-reported executive functioning deficits above and beyond relationships with ADHD symptomatology. Further, those with ADHD and anxiety appear to show increased difficulties with self-regulation of emotion and self-organization/problem solving, a domain which appears to overlap substantially with working memory. Future studies should seek to replicate our findings with a clinical population, utilize both report-based and laboratory task measures of executive functioning, and integrate both state and trait anxiety indices into study designs. Finally, future studies should seek to determine how executive functioning deficits can be best ameliorated in emerging adults with ADHD and anxiety. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  20. Do Chinese Children With Math Difficulties Have a Deficit in Executive Functioning?

    Directory of Open Access Journals (Sweden)

    Xiaochen Wang

    2018-06-01

    Full Text Available Several studies have shown that Executive Functioning (EF is a unique predictor of mathematics performance. However, whether or not children with mathematics difficulties (MD experience deficits in EF remains unclear. Thus, the purpose of this study was to examine if Chinese children with MD experience deficits in EF. We assessed 23 children with MD (9 girls, mean age = 10.40 years, 30 children with reading difficulties and MD (RDMD; 12 girls, mean age = 10.82 years, and 31 typically-developing (TD peers (16 girls, mean age = 10.41 years on measures of inhibition (Color-Word Stroop, Inhibition, shifting of attention (Planned Connections, Rapid Alternating Stimuli, working memory (Digit Span Backwards, Listening Span, processing speed (Visual Matching, Planned Search, reading (Character Recognition, Sentence Verification, and mathematics (Addition and Subtraction Fluency, Math Standard Achievement Test. The results of MANOVA analyses showed first that the performance of the MD children in all EF tasks was worse than their TD peers. Second, with the exception of the shifting tasks in which the MD children performed better than the RDMD children, the performance of the two groups was similar in all measures of working memory and inhibition. Finally, covarying for the effects of processing speed eliminated almost all differences between the TD and MD groups (the only exception was Listening Span as well as the differences between the MD and RDMD groups in shifting of attention. Taken together, our findings suggest that although Chinese children with MD (with or without comorbid reading difficulties experience significant deficits in all EF skills, most of their deficits can be accounted by lower-level deficits in processing speed.

  1. Theory of Mind Abilities and Deficits in Autism Spectrum Disorders

    Science.gov (United States)

    Kimhi, Yael

    2014-01-01

    Autism spectrum disorder (ASD) is a neurobiological disorder that significantly impairs children's social interaction, verbal and nonverbal communication, and behaviors. Questions about theory of mind (ToM) deficits in ASD have generated a large number of empirical studies. This article reviews current studies of the relationship between ToM and…

  2. Chronic post-concussion neurocognitive deficits. II. Relationship with persistent symptoms

    Directory of Open Access Journals (Sweden)

    Jun eMaruta

    2016-02-01

    Full Text Available Individuals who sustain a concussion may continue to experience problems long after their injury. However, it has been postulated in the literature that the relationship between a concussive injury and persistent complaints attributed to it is mediated largely by the development of symptoms associated with posttraumatic stress disorder and depression. We sought to characterize cognitive deficits of adult patients who had persistent symptoms after a concussion and determine whether the original injury retains associations with these deficits after accounting for the developed symptoms that overlap with posttraumatic stress disorder and depression. We compared the results of neurocognitive testing from 33 patients of both genders aged 18-55 at three months to five years post-injury with those from 140 control subjects. Statistical comparisons revealed that patients generally produced accurate responses on reaction time-based tests, but with reduced efficiency. On visual tracking, patients increased gaze position error variability following an attention demanding task, an effect that may reflect greater fatigability. When neurocognitive performance was examined in the context of demographic- and symptom-related variables, the original injury retained associations with reduced performance at a statistically significant level. For some patients, reduced cognitive efficiency and fatigability may represent key elements of interference when interacting with the environment, leading to varied paths of recovery after a concussion. Poor recovery may be better understood when these deficits are taken into consideration.

  3. Attention-Deficit Hyperactivity Disorder (ADHD)

    Science.gov (United States)

    ... Tube DysfunctionStrep ThroatAnemiaHyperthyroidismOpioid AddictionDiabetesCroup Home Diseases and Conditions Attention-Deficit Hyperactivity Disorder (ADHD) Condition Attention-Deficit Hyperactivity Disorder ( ...

  4. Implications of Water Budget Deficits on Socio-Economic Stability and Food Security in the Arabian Peninsula and in North Africa

    Science.gov (United States)

    Mazzoni, A.; Heggy, E.; Scabbia, G.

    2017-12-01

    Water scarcity in the Arabian Peninsula and North Africa is accentuated by forecasted climatic variability, decreasing precipitation volumes and projected population growth, urbanization and economic development, increasing water demand. These factors impose uncertainties on food security and socio-economic stability in the region. We develop a water-budget model combining hydrologic, climatic and economic data to quantify water deficit volumes and groundwater depletion rates for the main aquifer systems in the area, taking into account three different climatic scenarios, and calculated from the precipitation forecast elaborated in the CSIRO, ECHAM4 and HADCM3 global circulation models from 2016 to 2050 over 1-year intervals. Water demand comprises water requirements for each economic sector, derived from data such as population, GDP, cropland cover and electricity production, and is based upon the five different SSPs. Conventional and non-conventional water resource supply data are retrieved from FAO Aquastat and institutional databases. Our results suggest that in the next 35 years, in North Africa, only Egypt and Libya will exhibit severe water deficits with respectively 44% and 89.7% of their current water budgets by 2050 (SSP2-AVG climatic scenario), while all the countries in the Arabian Peninsula will be subjected to water stress; the majority of small-size aquifers in the Arabian Peninsula will reach full depletion by 2050. In North Africa, the fossil aquifers' volume loss will be 1-15% by 2050, and total depletion within 200-300 years. Our study suggests that (1) anthropogenic drivers on water resources are harsher than projected climatic variability; (2) the estimated water deficit will induce substantial rise in domestic food production's costs, causing higher dependency on food imports; and (3) projected water deficits will most strongly impact the nations with the lowest GDPP, namely Egypt, Yemen and Libya.

  5. Directors' report and accounts 1990-1991

    International Nuclear Information System (INIS)

    1992-01-01

    The Director's Report and accounts for Scottish Hydro-Electric PLC are presented for the period 1990-91. Details are given of the accounting policies, profit and loss account, balance sheet, source and application of funds and abridged current cost information. (UK)

  6. Saving the companies affected by the current economic crises – at the hand of stakeholders and accounting professionals

    Directory of Open Access Journals (Sweden)

    Andreea Paula Dumitru

    2013-05-01

    Full Text Available The current economic environment is characterized by uncertainties related to price volatility, difficulties in the valuation of financial instruments, as well as of assets and liabilities in general. More and more companies face liquidity issues that could even threaten their existence. Under these circumstances, saving such companies becomes a major concern for the ones directly interested, “survival” being the term most used in the current state of the world’s economy. In the context of this economic turmoil at international level, the main stakeholders and the accountants professionals find themselves in the position of revising their procedures, objectives, strategies, but also their behaviour, their attitude in general, in order to limit or even eliminate the negative consequences of the financial crisis. From our perspective, the communication among company, stakeholders, and auditors represents the fundament of a successful business strategy. However, communication difficulties could be encountered, especially under conditions of uncertainty and crisis. The present article intends to identify the opportunities and threats generated by the economic crisis and to analyze the information flows among company, stakeholders and accountants professionals under circumstances in which the going concern assumption is threatened. Our paper emphasizes the importance of communication among company, stakeholders, and auditors in saving the firms affected by the economic crisis.

  7. Water deficit mapping of soils in Southern and Insular Italy

    Energy Technology Data Exchange (ETDEWEB)

    Ciavatta, C; Vianello, G

    1987-03-01

    Cross-elaboration of climatic, pedological and vegetational factors allows the water balance of soils to be defined. The data obtained are of particular interest not only for the primary sector, but also for the economy as a whole since the availability of such information is necessary for the correct and rational use of water resources. The application of a methodology, which takes into account the previously mentioned factors, led to the realization of a map showing the overall, annual and monthly water deficit of the soils in Southern Italy, Sicily and Sardinia.

  8. Faststats: Attention Deficit Hyperactivity Disorder (ADHD)

    Science.gov (United States)

    ... this? Submit What's this? Submit Button NCHS Home Attention Deficit Hyperactivity Disorder (ADHD)* Recommend on Facebook Tweet Share Compartir Data ... attention deficit disorder (ADD)” is used rather than “attention deficit hyperactivity disorder (ADHD)” in some data sources. More data Tables ...

  9. New thoughts on the recycling of petro-dollars

    Energy Technology Data Exchange (ETDEWEB)

    Stuetzel, W

    1981-03-01

    An analysis of the relationship between oil bills, current-account deficits, and vulnerability in the international redistribution of oil income examines these relationships under three headings: (1) the oil bill and the current-account balance, (2) the balance on current-account and exchange rate, and (3) weaknesses in the network of international credit relations. The assumption that improvements in the current-account of oil-producing countries will be identical to the total deficits of the oil-importing countries did not hold true for the Federal Republic of Germany after 1974. Policies to reduce the current-account deficit need to improve firm earnings, improve the government budget, and ensure that private household savings exceed debts of private firms and government besides reducing the oil import bill. Four examples show that currency strength is the result of balancing the capital side as well as the goods and services side. The importance of world money markets reflects the risk of instability from short-term to long-term maturity transformations and from changes in exchange rates. If credit market participants are required to hold more equity capital, the need for intervention or central bank crisis management will diminish. (DCK)

  10. Dysfunctional Career Thoughts and Attitudes as Predictors of Vocational Identity among Young Adults with Attention Deficit Hyperactivity Disorder

    Science.gov (United States)

    Dipeolu, Abiola; Sniatecki, Jessica L.; Storlie, Cassandra A.; Hargrave, Stephanie

    2013-01-01

    This study examined dysfunctional career thoughts and attitudes as predictors of vocational identity among high school students with Attention Deficit Hyperactivity Disorder (ADHD). Regression analysis results indicated that dysfunctional career thoughts and attitudes were significant predictors of vocational identity, accounting for 42% of the…

  11. Countering the Attention Deficit Hyperactivity Disorder Epidemic: A Question of Ethics?

    Science.gov (United States)

    Graham, Linda J.

    2007-01-01

    Recently in Australia, another media skirmish erupted over the problem currently called "Attention Deficit Hyperactivity Disorder". This particular event was precipitated by the comments of a respected District Court judge. His claim that doctors are creating a generation of violent juvenile offenders by prescribing Ritalin to young…

  12. Functional disconnection of frontal cortex and visual cortex in attention-deficit/hyperactivity disorder.

    NARCIS (Netherlands)

    Mazaheri, A.; Coffey-Corina, S.; Mangun, G.R.; Bekker, E.M.; Berry, A.S.; Corbett, B.A.

    2010-01-01

    BACKGROUND: Current pathophysiologic models of attention-deficit/hyperactivity disorder (ADHD) suggest that impaired functional connectivity within brain attention networks may contribute to the disorder. In this electroencephalographic (EEG) study, we analyzed cross-frequency amplitude correlations

  13. 48 CFR 1699.70 - Cost accounting standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

  14. The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

    Directory of Open Access Journals (Sweden)

    Dries Lesage

    2014-11-01

    Full Text Available This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a group on recent promises with regard to global standard setting. Compliance to these standards by G20 member states (and third countries is expected to start in the coming years. As to accountability, the G20 and OECD already have ample experience with the peer-review process and public reporting on the G20/OECD standard of information exchange upon request. For AEoI and BEPS the OECD will be designated as the prime mechanism to monitor compliance as well. Both initiatives, which are attempts at universal governance, suffer from legitimacy issues, more precisely because the G20 and OECD exclude most developing countries. Moreover, the policy outputs are not necessarily adjusted to developing countries’ needs and interests. Since a few years, both G20 and OECD attempt to address this issue through institutional fixes, extensive consultations with developing countries and modifications at the level of content.

  15. Studi Banding Penyusunan Laporan Keuangan Dengan Metode Historical Cost Accounting Dan General Price Level Accounting Pada Masa Inflasi

    OpenAIRE

    Kodrat, David Sukardi

    2006-01-01

    Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

  16. STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

    OpenAIRE

    David Sukardi Kodrat

    2006-01-01

    Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

  17. Targeting Social Skills Deficits in an Adolescent with Pervasive Developmental Disorder

    Science.gov (United States)

    Hagopian, Louis P.; Kuhn, David E.; Strother, Geri E.

    2009-01-01

    Social skills deficits are a defining feature of individuals diagnosed with autism and other pervasive developmental disorders (PDD), which can impair functioning and put the individual at higher risk for developing problem behavior (e.g., self-injury, aggression). In the current study, an adolescent with PDD displayed inappropriate social…

  18. PRAGMATIC DEFICITS OF ASPERGER SYNDROME

    Directory of Open Access Journals (Sweden)

    Silmy Arizatul Humaira’

    2015-08-01

    Full Text Available Human being is social creature who needs other people to interact with. One of the ways to interact with others is communication with language. However, communication could be a complicated problem for those who were born with developmental disorder called Asperger Syndrome (AS. The communication challenge of Asperger’s is the difficulty using language appropriately for social purposes or known as pragmatic deficits. Many excellent books about autism are published whereas knowledge on pragmatic deficits are still very limited. Thus, it is expected to be a beneficial reference to understand the pragmatic deficits and to create strategies for them to communicate effectively. Therefore, this study aimed at exploring the kinds of pragmatic deficits of an individual with AS. The verbal language profiles of autism purposed by MacDonald (2004 is used to analyzed the data in depth. The descriptive qualitative method is applied to develop a comprehensive understanding about the AS case in Temple Grandin movie.The finding shows that all of the five types of communication deficits are appearing and the dominant of which is unresponsive.

  19. Attention-Deficit Hyperactivity Disorder: A Handbook for Diagnosis and Treatment. Fourth Edition

    Science.gov (United States)

    Barkley, Russell A., Ed.

    2014-01-01

    Widely regarded as the standard clinical reference, this volume provides the best current knowledge about attention-deficit/hyperactivity disorder (ADHD) in children, adolescents, and adults. The field's leading authorities address all aspects of assessment, diagnosis, and treatment, including psychological therapies and pharmacotherapy. Core…

  20. CURRENT STATE AND EVOLUTION PERSPECTIVES FOR MANAGEMENT ACCOUNTING IN THE ENERGY SECTOR BY IMPLEMENTING THE ABC METHOD

    Directory of Open Access Journals (Sweden)

    Rof Letitia Maria

    2011-07-01

    Full Text Available Based on a controversial issue, namely determining and controlling costs in the energy sector, the present study falls within the scope of management accounting and control. This scientific approach was initiated as a result of personal research concerns in the area of accounting, starting from the need to know and quantify costs in a sector of the economy that is less exploited. The main objective of this scientific approach is to address the evolution of the energy sector in a national and international context, in terms of economy and finances, with the aim to underline the need to organize and conduct management accounting in this sector. We will present a few particularities of the energy system, the current status of implementation of a medium and long term strategy aimed at developing the energy sector, as well as the need to adopt modern costing methods in this sector, which ensure operative cost control and performance growth of the entities that operate in this sector. Information on the reviewed topic was conducted by studying the national and international literature in the field, by analyzing the associated legislation, by consulting specialized web-sites and various articles in the database. The main research methods used in this scientific approach were analysis and synthesis, and qualitative research was the type of used research. The results of the research will materialize in providing the necessary conditions for designing an econometric model for implementing the ABC method, the conceptual and ideological delimitation of the ABC method, the deepening of the positive and negative aspects that the implementation of the Activity Based Costing involves. The major implication for the researched field is ensuring success for the implementation of a modern costing method in the energy sector, underlining the shortcomings of the traditional costing methods. The added value of the paper consists in conducting a rigorous study of the

  1. The importance of band tail recombination on current collection and open-circuit voltage in CZTSSe solar cells

    Energy Technology Data Exchange (ETDEWEB)

    Moore, James E. [Naval Research Laboratory, Washington, DC 20375 (United States); Purdue University, West Lafayette, Indiana 47907 (United States); Hages, Charles J. [Purdue University, West Lafayette, Indiana 47907 (United States); Helmholtz-Zentrum Berlin für Materialien und Energie, Hahn-Meitner-Platz 1, 14109 Berlin (Germany); Agrawal, Rakesh; Lundstrom, Mark S.; Gray, Jeffery L. [Purdue University, West Lafayette, Indiana 47907 (United States)

    2016-07-11

    Cu{sub 2}ZnSn(S,Se){sub 4} (CZTSSe) solar cells typically exhibit high short-circuit current density (J{sub sc}), but have reduced cell efficiencies relative to other thin film technologies due to a deficit in the open-circuit voltage (V{sub oc}), which prevent these devices from becoming commercially competitive. Recent research has attributed the low V{sub oc} in CZTSSe devices to small scale disorder that creates band tail states within the absorber band gap, but the physical processes responsible for this V{sub oc} reduction have not been elucidated. In this paper, we show that carrier recombination through non-mobile band tail states has a strong voltage dependence and is a significant performance-limiting factor, and including these effects in simulation allows us to simultaneously explain the V{sub oc} deficit, reduced fill factor, and voltage-dependent quantum efficiency with a self-consistent set of material parameters. Comparisons of numerical simulations to measured data show that reasonable values for the band tail parameters (characteristic energy, capture rate) can account for the observed low V{sub oc}, high J{sub sc}, and voltage dependent collection efficiency. These results provide additional evidence that the presence of band tail states accounts for the low efficiencies of CZTSSe solar cells and further demonstrates that recombination through non-mobile band tail states is the dominant efficiency limiting mechanism.

  2. Perceptual pitch deficits coexist with pitch production difficulties in music but not Mandarin speech

    Science.gov (United States)

    Yang, Wu-xia; Feng, Jie; Huang, Wan-ting; Zhang, Cheng-xiang; Nan, Yun

    2014-01-01

    Congenital amusia is a musical disorder that mainly affects pitch perception. Among Mandarin speakers, some amusics also have difficulties in processing lexical tones (tone agnosics). To examine to what extent these perceptual deficits may be related to pitch production impairments in music and Mandarin speech, eight amusics, eight tone agnosics, and 12 age- and IQ-matched normal native Mandarin speakers were asked to imitate music note sequences and Mandarin words of comparable lengths. The results indicated that both the amusics and tone agnosics underperformed the controls on musical pitch production. However, tone agnosics performed no worse than the amusics, suggesting that lexical tone perception deficits may not aggravate musical pitch production difficulties. Moreover, these three groups were all able to imitate lexical tones with perfect intelligibility. Taken together, the current study shows that perceptual musical pitch and lexical tone deficits might coexist with musical pitch production difficulties. But at the same time these perceptual pitch deficits might not affect lexical tone production or the intelligibility of the speech words that were produced. The perception-production relationship for pitch among individuals with perceptual pitch deficits may be, therefore, domain-dependent. PMID:24474944

  3. Perceptual Pitch Deficits Coexist with Pitch Production Difficulties in Music but Not Mandarin Speech

    Directory of Open Access Journals (Sweden)

    Wu-xia eYang

    2014-01-01

    Full Text Available Congenital amusia is a musical disorder that mainly affects pitch perception. Among Mandarin speakers, some amusics also have difficulties in processing lexical tones (tone agnosics. To examine to what extent these perceptual deficits may be related to pitch production impairments in music and Mandarin speech, 8 amusics, 8 tone agnosics, and 12 age- and IQ-matched normal native Mandarin speakers were asked to imitate music note sequences and Mandarin words of comparable lengths. The results indicated that both the amusics and tone agnosics underperformed the controls on musical pitch production. However, tone agnosics performed no worse than the amusics, suggesting that lexical tone perception deficits may not aggravate musical pitch production difficulties. Moreover, these three groups were all able to imitate lexical tones with perfect intelligibility. Taken together, the current study shows that perceptual musical pitch and lexical tone deficits might coexist with musical pitch production difficulties. But at the same time these perceptual pitch deficits might not affect lexical tone production or the intelligibility of the speech words that were produced. The perception-production relationship for pitch among individuals with perceptual pitch deficits may be, therefore, domain-dependent.

  4. Social skills deficits and their association with Internet addiction and activities in adolescents with attention-deficit/hyperactivity disorder.

    Science.gov (United States)

    Chou, Wen-Jiun; Huang, Mei-Feng; Chang, Yu-Ping; Chen, Yu-Min; Hu, Huei-Fan; Yen, Cheng-Fang

    2017-03-01

    Background and aims The aims of this study were to examine the association between social skills deficits and Internet addiction and activities in adolescents with attention-deficit/hyperactivity disorder (ADHD) as well as the moderators for this association. Methods A total of 300 adolescents, aged between 11 and 18 years, who had been diagnosed with ADHD participated in this study. Their Internet addiction levels, social skills deficits, ADHD, parental characteristics, and comorbidities were assessed. The various Internet activities that the participants engaged in were also examined. Results The associations between social skills deficits and Internet addiction and activities and the moderators of these associations were examined using logistic regression analyses. Social skills deficits were significantly associated with an increased risk of Internet addiction after adjustment for the effects of other factors [odds ratio (OR) = 1.049, 95% confidence interval (CI) = 1.030-1.070]. Social skills deficits were also significantly associated with Internet gaming and watching movies. The maternal occupational socioeconomic levels of the participants moderated the association between social skills deficits and Internet addiction. Conclusions Social skills deficits should be considered targets in prevention and intervention programs for treating Internet addiction among adolescents with ADHD.

  5. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  6. Attention deficit hyperactivity disorder (ADHD)

    Science.gov (United States)

    ... this page: //medlineplus.gov/ency/article/001551.htm Attention deficit hyperactivity disorder To use the sharing features on this page, please enable JavaScript. Attention deficit hyperactivity disorder (ADHD) is a problem caused by ...

  7. A Systematic Review and Meta-analysis of Neuroimaging in Oppositional Defiant Disorder (ODD) and Conduct Disorder (CD) Taking Attention-Deficit Hyperactivity Disorder (ADHD) Into Account.

    Science.gov (United States)

    Noordermeer, Siri D S; Luman, Marjolein; Oosterlaan, Jaap

    2016-03-01

    Oppositional defiant disorder (ODD) and conduct disorder (CD) are common behavioural disorders in childhood and adolescence and are associated with brain abnormalities. This systematic review and meta-analysis investigates structural (sMRI) and functional MRI (fMRI) findings in individuals with ODD/CD with and without attention-deficit hyperactivity disorder (ADHD). Online databases were searched for controlled studies, resulting in 12 sMRI and 17 fMRI studies. In line with current models on ODD/CD, studies were classified in hot and cool executive functioning (EF). Both the meta-analytic and narrative reviews showed evidence of smaller brain structures and lower brain activity in individuals with ODD/CD in mainly hot EF-related areas: bilateral amygdala, bilateral insula, right striatum, left medial/superior frontal gyrus, and left precuneus. Evidence was present in both structural and functional studies, and irrespective of the presence of ADHD comorbidity. There is strong evidence that abnormalities in the amygdala are specific for ODD/CD as compared to ADHD, and correlational studies further support the association between abnormalities in the amygdala and ODD/CD symptoms. Besides the left precuneus, there was no evidence for abnormalities in typical cool EF related structures, such as the cerebellum and dorsolateral prefrontal cortex. Resulting areas are associated with emotion-processing, error-monitoring, problem-solving and self-control; areas associated with neurocognitive and behavioural deficits implicated in ODD/CD. Our findings confirm the involvement of hot, and to a smaller extent cool, EF associated brain areas in ODD/CD, and support an integrated model for ODD/CD (e.g. Blair, Development and Psychopathology, 17(3), 865-891, 2005).

  8. Association between the attention deficits and delinquency

    Directory of Open Access Journals (Sweden)

    Robert Opora

    2011-12-01

    Full Text Available In the society we can find a lot of prejudices concerning AD/HD. The article contains facts and evidence based on research presenting that the delinquency is very often a distant complication of attention deficits but it doesn’t mean that a child with attention deficits has to be delinquent. The article describes the association between the attention deficits and delinquency. There are presented some risk factors coming from the attention deficits and protective factors which let the child follow the social norms. The research was based on 108 delinquent juveniles staying under the probation supervision. The purpose of the research was to evaluate the frequency of the attention deficits among delinquent juveniles staying under supervision. The research findings concern also the association between the attention deficit and external behavioural disorders. In the summary several conditions are described which are important to protect children with attention deficit from delinquency.

  9. The Actuarial Accounting in the Modern Financial-Accounting Management with Applications to the Entities

    OpenAIRE

    Gheorghe V. Lepadatu

    2012-01-01

    The opening of the accounting to the actuarial calculation is a normal consequence of its evolving spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current co...

  10. Neurocognitive impairment in the deficit subtype of schizophrenia.

    Science.gov (United States)

    Fervaha, Gagan; Agid, Ofer; Foussias, George; Siddiqui, Ishraq; Takeuchi, Hiroyoshi; Remington, Gary

    2016-08-01

    Schizophrenia is a heterogeneous disorder characterized by numerous diverse signs and symptoms. Individuals with prominent, persistent, and idiopathic negative symptoms are thought to encompass a distinct subtype of schizophrenia. Previous work, including studies involving neuropsychological evaluations, has supported this position. The present study sought to further examine whether deficit patients are cognitively distinct from non-deficit patients with schizophrenia. A comprehensive neurocognitive battery including tests of verbal memory, vigilance, processing speed, reasoning, and working memory was administered to 657 patients with schizophrenia. Of these, 144 (22 %) patients were classified as deficit patients using a proxy identification method based on severity, persistence over time, and possible secondary sources (e.g., depression) of negative symptoms. Deficit patients with schizophrenia performed worse on all tests of cognition relative to non-deficit patients. These patients were characterized by a generalized cognitive impairment on the order of about 0.4 standard deviations below that of non-deficit patients. However, when comparing deficit patients to non-deficit patients who also present with negative symptoms, albeit not enduring or primary, no group differences in cognitive performance were found. Furthermore, a discriminant function analysis classifying patients into deficit/non-deficit groups based on cognitive scores demonstrated only 62.3 % accuracy, meaning over one-third of individuals were misclassified. The deficit subtype of schizophrenia is not markedly distinct from non-deficit schizophrenia in terms of neurocognitive performance. While deficit patients tend to have poorer performance on cognitive tests, the magnitude of this effect is relatively modest, translating to over 70 % overlap in scores between groups.

  11. Noninvasive Brain Stimulation in Pediatric Attention-Deficit Hyperactivity Disorder (ADHD) : A Review

    NARCIS (Netherlands)

    Rubio, Belen; Boes, Aaron D; Laganiere, Simon; Rotenberg, Alexander; Jeurissen, Danique; Pascual-Leone, Alvaro

    2016-01-01

    Attention-deficit hyperactivity disorder (ADHD) is one of the most prevalent neurodevelopmental disorders in the pediatric population. The clinical management of ADHD is currently limited by a lack of reliable diagnostic biomarkers and inadequate therapy for a minority of patients who do not respond

  12. Perspectives on Treatment for Communication Deficits Associated with Right Hemisphere Brain Damage

    Science.gov (United States)

    Blake, Margaret Lehman

    2007-01-01

    Purpose: To describe the current treatment research for communication (prosodic, discourse, and pragmatic) deficits associated with right hemisphere brain damage and to provide suggestions for treatment selection given the paucity of evidence specifically for this population. Method: The discussion covers (a) clinical decision processes and…

  13. Attention deficit hyperactivity disorder symptom severity and sleep problems in adult participants of the Netherlands sleep registry

    NARCIS (Netherlands)

    Vogel, Suzan W N; Bijlenga, Denise; Benjamins, Jeroen S; Beekman, Aartjan T F; Kooij, J J Sandra; Van Someren, Eus J W

    2017-01-01

    BACKGROUND: We examined whether current overall attention deficit hyperactivity disorder (ADHD), inattention, or hyperactivity symptom severities are associated with the current presence and persistent history of sleep problems. METHODS: N = 942 participants of the Netherlands Sleep Registry filled

  14. Attention deficit hyperactivity disorder symptom severity and sleep problems in adult participants of the Netherlands sleep registry

    NARCIS (Netherlands)

    Vogel, Suzan W.N.; Bijlenga, Denise; Benjamins, Jeroen S.; Beekman, Aartjan T.F.; Kooij, J. J.Sandra; Van Someren, Eus J W

    2017-01-01

    Background We examined whether current overall attention deficit hyperactivity disorder (ADHD), inattention, or hyperactivity symptom severities are associated with the current presence and persistent history of sleep problems. Methods N = 942 participants of the Netherlands Sleep Registry filled

  15. Color perception deficits in co-existing attention-deficit/hyperactivity disorder and chronic tic disorders

    NARCIS (Netherlands)

    Roessner, V.; Banaschewski, T.; Fillmer-Otte, A.; Becker, A.; Albrecht, B.; Uebel, H.; Sergeant, J.A.; Tannock, R.; Rothenberger, A.

    2008-01-01

    Preliminary findings suggest that color perception, particularly of blue-yellow stimuli, is impaired in attention-deficit/hyperactivity disorder (ADHD) as well as in chronic tic disorders (CTD). However, these findings have been not replicated and it is unclear what these deficits mean for the

  16. Vplyv verejného dlhu Slovenskej republiky na bežný účet platobnej bilancie

    OpenAIRE

    Titze, Miroslav

    2009-01-01

    This bachelor work concern about wider economics circumstances of debting in Slovak republic after 1993. Main goal of the work is evaluate dependance between public deficit and current account of balance of payment. Work also consider evolution of public finance, deficit, public debt and their impact on loanable fund market, goods and services market and exchange market through which is influenced current account of balance of payment. Regression analysis based on simply linear regression by ...

  17. Color naming deficits and attention-deficit/hyperactivity disorder: A retinal dopaminergic hypothesis

    Directory of Open Access Journals (Sweden)

    Tannock Rosemary

    2006-01-01

    Full Text Available Abstract Background Individuals with Attention-Deficit/Hyperactive Disorder (ADHD have unexplained difficulties on tasks requiring speeded processing of colored stimuli. Color vision mechanisms, particularly short-wavelength (blue-yellow pathways, are highly sensitive to various diseases, toxins and drugs that alter dopaminergic neurotransmission. Thus, slow color processing might reflect subtle impairments in the perceptual encoding stage of stimulus color, which arise from hypodopaminergic functioning. Presentation of hypotheses 1 Color perception of blue-yellow (but not red-green stimuli is impaired in ADHD as a result of deficient retinal dopamine; 2 Impairments in the blue-yellow color mechanism in ADHD contribute to poor performance on speeded color naming tasks that include a substantial proportion of blue-yellow stimuli; and 3 Methylphenidate increases central dopamine and is also believed to increase retinal dopamine, thereby normalizing blue-yellow color perception, which in turn improves performance on the speeded color naming tasks. Testing the hypothesis Requires three approaches, including:1 direct assessment of color perception in individuals with ADHD to determine whether blue-yellow color perception is selectively impaired; 2 determination of relationship between performance on neuropsychological tasks requiring speeded color processing and color perception; and 3 randomized, controlled pharmacological intervention with stimulant medication to examine the effects of enhancing central dopamine on color perception and task performance Implications of hypothesis If substantiated, the findings of color perception problems would necessitate a re-consideration of current neuropsychological models of attention-deficit/hyperactivity disorder, guide psycho-education, academic instruction, and require consideration of stimulus color in many of the widely used neuropsychological tests.

  18. Energy: annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The annual report and accounts (1994) of the Midlands Electricity plc contains the Chairman's statement, the Chief Executive's review, and the Directors and Auditors' reports. A financial review is presented, and the group's historical cost profit and loss account, the group's financial history, and summary current cost accounting information are detailed. (UK)

  19. Deficits in vision and visual attention associated with motor performance of very preterm/very low birth weight children.

    Science.gov (United States)

    Geldof, Christiaan J A; van Hus, Janeline W P; Jeukens-Visser, Martine; Nollet, Frans; Kok, Joke H; Oosterlaan, Jaap; van Wassenaer-Leemhuis, Aleid G

    2016-01-01

    To extend understanding of impaired motor functioning of very preterm (VP)/very low birth weight (VLBW) children by investigating its relationship with visual attention, visual and visual-motor functioning. Motor functioning (Movement Assessment Battery for Children, MABC-2; Manual Dexterity, Aiming & Catching, and Balance component), as well as visual attention (attention network and visual search tests), vision (oculomotor, visual sensory and perceptive functioning), visual-motor integration (Beery Visual Motor Integration), and neurological status (Touwen examination) were comprehensively assessed in a sample of 106 5.5-year-old VP/VLBW children. Stepwise linear regression analyses were conducted to investigate multivariate associations between deficits in visual attention, oculomotor, visual sensory, perceptive and visual-motor integration functioning, abnormal neurological status, neonatal risk factors, and MABC-2 scores. Abnormal MABC-2 Total or component scores occurred in 23-36% of VP/VLBW children. Visual and visual-motor functioning accounted for 9-11% of variance in MABC-2 Total, Manual Dexterity and Balance scores. Visual perceptive deficits only were associated with Aiming & Catching. Abnormal neurological status accounted for an additional 19-30% of variance in MABC-2 Total, Manual Dexterity and Balance scores, and 5% of variance in Aiming & Catching, and neonatal risk factors for 3-6% of variance in MABC-2 Total, Manual Dexterity and Balance scores. Motor functioning is weakly associated with visual and visual-motor integration deficits and moderately associated with abnormal neurological status, indicating that motor performance reflects long term vulnerability following very preterm birth, and that visual deficits are of minor importance in understanding motor functioning of VP/VLBW children. Copyright © 2016 Elsevier Ltd. All rights reserved.

  20. The problem of budgetary deficit in modern economies

    Directory of Open Access Journals (Sweden)

    Stanulović Milana

    2017-01-01

    Full Text Available A surplus of expenditure over revenues in the government budget is called a budgetary deficit. Budgetary deficit, in itself, is not a negative thing. If the budgetary deficit allows full employment and helps reaching economic policy goals, there is full understanding for having a budgetary deficit. Budgetary deficit of the Republic of Serbia has shown an increasing tendency in the period 2005-2016. After this period, budgetary deficit has started to decrease as a result of fiscal consolidation measures. Besides avoiding the negative consequences of a budgetary deficit, Serbia has to maintain its budgetary deficit at a level below 3% of GDP, because that is a requirement for joining the European Union. This also applies to countries which are already members of the EU, but they have the right to short term deviations during the economic crisis. The European Union uses these rules to maintain fiscal discipline. By comparing budgetary deficits of the developed and developing countries, we can see a big difference in levels of deficits. Developed countries have higher deficits in the first years of economic recession, while the developing countries' budgets show economic crisis consequences in the subsequent years. The reasons for that lie in crisis overflow channels, thanks to which the developed countries were the first to experience crisis, and only later it affected the developing countries, too.

  1. Common Cognitive Deficits in Children with Attention-Deficit/Hyperactivity Disorder and Autism: Working Memory and Visual-Motor Integration

    Science.gov (United States)

    Englund, Julia A.; Decker, Scott L.; Allen, Ryan A.; Roberts, Alycia M.

    2014-01-01

    Cognitive deficits in working memory (WM) are characteristic features of Attention-Deficit/Hyperactivity Disorder (ADHD) and autism. However, few studies have investigated cognitive deficits using a wide range of cognitive measures. We compared children with ADHD ("n" = 49) and autism ("n" = 33) with a demographically matched…

  2. Speech Timing and Verbal Short-Term Memory: Evidence for Contrasting Deficits in Down Syndrome and Williams Syndrome

    Science.gov (United States)

    Jarrold, Christopher; Cowan, Nelson; Hewes, Alexa K.; Riby, Deborah M.

    2004-01-01

    This study explored the degree of verbal short-term memory deficit among individuals with Down syndrome and Williams syndrome, and the extent to which any such impairment could be accounted for by a relative slowing of rehearsal and output processes. Measures of serial recall and detailed assessments of speeded articulation for short and long…

  3. STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

    Directory of Open Access Journals (Sweden)

    David Sukardi Kodrat

    2006-01-01

    Full Text Available Generally, Financial Statements are based on Historical Cost Accounting (HCA that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting and Constant Dollar Accounting or General Price Level Accounting (GPLA. GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar attribute to know that financial statements are interpretative and analysis with COG (Command of Good attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting dan Constant Dollar Accounting atau General Price Level Accounting (GPLA. GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar dan COG (Command Over Good attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.

  4. Evaluating Sleep Disorders amongst Children with Attention Deficit/ Hyperactivity Disorder (ADHD

    Directory of Open Access Journals (Sweden)

    Khalil Esmaeilpour

    2017-10-01

    Full Text Available Background: The attention deficit/ hyperactivity disorder (ADHD is one of the most compromising mental disorders of childhood and adolescence. Subsequently, different studies in recent years were conducted on the relationship between sleep disturbances and ADHD in children. About 30% of children and 60% to 80% of adults with ADHD develop sleep disorders, which may result in cognitive and behavioral changes in the patients. The current study aimed at comparing sleep disorders in children with ADHD and their normal peers in Tabriz, Iran. Materials and Methods: The current case-control study was conducted on the target population of children within the age range of 6 to 12 years, which included 50 children with ADHD receiving medication, 55 children with ADHD symptoms without receiving any medication, and 71 normal children, all of which screened from the school students of Tabriz using the child symptom inventory-4 (CSI-4 and selected by the multi-stage cluster sampling method. The children's sleep habits questionnaire (CSHQ was completed by their mothers and data were analyzed using the multivariate analysis of variance (MANOVA. Results: According to the results of the current study, a significant number of children with ADHD showed sleep disorder that can accounts for some degree of their behavioral dysregulation. There was a significant difference among the study groups regarding the subscales of sleep resistance and sleep duration, daytime sleep, parasomnia,  and sleep apnea (p 0.05. Conclusion: Since children with ADHD usually have more sleep problems, considering the sleep quality in such children is of great importance; in the treatment of such children their sleep problems should be considered particularly.

  5. Accounting - a Normative Representation of Economic Reality?

    Directory of Open Access Journals (Sweden)

    Gianina Roman

    2010-07-01

    Full Text Available Accounting is currently a very dynamic field at international level. Accounting information or its derivatives comprise an important segment of the information conveyed in the economic environment. Therefore, accounting is considered by some authors as the most important information source of a nation. Widening and diversifying the request for information from the scope of financial accounting is generated by modernization and restructuring economy and society development as a whole. In these circumstances, accounting has a very important role. Establishing decision based on a real, pertinent, relevant, timely information system insures a performance administration, management of the current situation, with many phenomena of crisis. Accounting involves the perception of real which is based on a conceptual system, which means that the entire accounting system is based on a set of objectives, postulates, principles, rules and regulations. When different objects are placed in different areas, the differentiation between real and ideal is only formal.

  6. Pragmatic communication deficits in children with epilepsy

    NARCIS (Netherlands)

    Broeders, Mark; Geurts, Hilde; Jennekens-Schinkel, Aag

    2010-01-01

    Background: Various psychiatric and neurological disorders including epilepsy have been associated with language deficits. Pragmatic language deficits, however, have seldom been the focus of earlier studies in children with epilepsy. Moreover, it is unknown whether these pragmatic deficits are

  7. Accounting valuation development of specific assets

    Directory of Open Access Journals (Sweden)

    I.V. Zhigley

    2017-12-01

    Full Text Available The current issues of accounting estimate development are considered. The necessity of the development of accounting estimate in the context of the non-institutional theory principles based on the selection of a number of reasons is grounded. The reasons for deterioration of accounting reputation as a separate socio-economic institute in the context of developing the methodology for specific assets accounting are discovered. The system of normative regulation of accounting estimate of enterprise non-current assets in the case of diminishing their usefulness is analyzed. The procedure for determining and accounting for the depreciation of assets in accordance with IFRS 36 «Depreciation of Assets» is developed. The features of the joint use of the concept of «value in use» and «fair value» in the accounting system are disclosed. The procedure for determining the value of compensation depending on the degree of specificity of assets is developed. The necessity to clarify the features that indicate the possibility of diminishing the usefulness of specific assets (termination or pre-term termination of the contract for the use of a specific asset is grounded.

  8. Memory Deficits in Schizophrenia: A Selective Review of Functional Magnetic Resonance Imaging (fMRI Studies

    Directory of Open Access Journals (Sweden)

    Adrienne C. Lahti

    2013-06-01

    Full Text Available Schizophrenia is a complex chronic mental illness that is characterized by positive, negative and cognitive symptoms. Cognitive deficits are most predictive of long-term outcomes, with abnormalities in memory being the most robust finding. The advent of functional magnetic resonance imaging (fMRI has allowed exploring neural correlates of memory deficits in vivo. In this article, we will give a selective review of fMRI studies probing brain regions and functional networks that are thought to be related to abnormal memory performance in two memory systems prominently affected in schizophrenia; working memory and episodic memory. We revisit the classic “hypofrontality” hypothesis of working memory deficits and explore evidence for frontotemporal dysconnectivity underlying episodic memory abnormalities. We conclude that fMRI studies of memory deficits in schizophrenia are far from universal. However, the current literature does suggest that alterations are not isolated to a few brain regions, but are characterized by abnormalities within large-scale brain networks.

  9. Social skills deficits as a mediator between PTSD symptoms and intimate partner aggression in returning veterans.

    Science.gov (United States)

    LaMotte, Adam D; Taft, Casey T; Weatherill, Robin P; Eckhardt, Christopher I

    2017-02-01

    This study examined social skills deficits as a mediator of the relationship between posttraumatic stress disorder (PTSD) symptoms and use of intimate partner aggression (IPA) among returning veterans. Prior research with veterans has focused on PTSD-related deficits at the decoding stage of McFall's (1982) social information processing model, and the current study adds to this literature by examining social skills deficits at the decision stage. Participants were 92 male veterans recruited from the greater Boston area. PTSD symptoms were assessed through clinician interview, IPA use was assessed through self- and partner report, and social skills deficits were assessed in a laboratory task in which veterans listened to a series of problematic marital situations and responded with what they would say or do in the situation. Responses were coded for social competency. Bivariate correlations revealed several significant associations among PTSD symptoms, social skills deficits, and use of IPA. When all PTSD symptom clusters were entered into a regression predicting social skills deficits, only emotional numbing emerged as a unique predictor. Finally, social skills deficits significantly mediated the relationship between veterans' PTSD symptoms and use of psychological (but not physical) IPA. Findings extend prior research on McFall's (1982) social information processing model as it relates to veterans' PTSD symptoms and use of IPA. More research is needed to understand the associations between PTSD symptoms and deficits at each individual step of this model. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  10. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  11. Chronic methamphetamine exposure produces a delayed, long-lasting memory deficit.

    Science.gov (United States)

    North, Ashley; Swant, Jarod; Salvatore, Michael F; Gamble-George, Joyonna; Prins, Petra; Butler, Brittany; Mittal, Mukul K; Heltsley, Rebecca; Clark, John T; Khoshbouei, Habibeh

    2013-05-01

    Methamphetamine (METH) is a highly addictive and neurotoxic psychostimulant. Its use in humans is often associated with neurocognitive impairment. Whether this is due to long-term deficits in short-term memory and/or hippocampal plasticity remains unclear. Recently, we reported that METH increases baseline synaptic transmission and reduces LTP in an ex vivo preparation of the hippocampal CA1 region from young mice. In the current study, we tested the hypothesis that a repeated neurotoxic regimen of METH exposure in adolescent mice decreases hippocampal synaptic plasticity and produces a deficit in short-term memory. Contrary to our prediction, there was no change in the hippocampal plasticity or short-term memory when measured after 14 days of METH exposure. However, we found that at 7, 14, and 21 days of drug abstinence, METH-exposed mice exhibited a deficit in spatial memory, which was accompanied by a decrease in hippocampal plasticity. Our results support the interpretation that the deleterious cognitive consequences of neurotoxic levels of METH exposure may manifest and persist after drug abstinence. Therefore, therapeutic strategies should consider short-term as well as long-term consequences of methamphetamine exposure. Copyright © 2012 Wiley Periodicals, Inc.

  12. Long-term prognosis in attention-deficit/hyperactivity disorder.

    Science.gov (United States)

    Mannuzza, S; Klein, R G

    2000-07-01

    The authors have traced the developmental course of ADHD from childhood to adulthood, showing that it is a bumpy road for many. In early and middle adolescence, relative deficits are seen in academic and social functioning, ADHD symptoms remain problematic in two thirds to three quarters of these children, and antisocial behaviors, in some cases amounting to CD, are common. Many of these same difficulties persist into the late teenage years. Deficits continue to be observed in academic and social domains (compared with controls, probands exhibit lower grades, more courses failed, worse performance on standardized tests, have fewer friends, and are rated less adequate in psychosocial adjustment). About two fifths continue to experience ADHD symptoms to a clinically significant degree. One quarter to one third have a diagnosed antisocial disorder, and two thirds of these individuals are arrested. Also, drug abuse is observed in a significant minority of these youths. Importantly, the greatest risk factor for the development of antisocial behavior and substance abuse by the late teenage years is the maintenance of ADD symptoms. When evaluated in their mid-twenties, dysfunctions are apparent in these same areas. Compared with controls, probands complete less schooling, hold lower-ranking occupations, and continue to suffer from poor self-esteem and social skills deficits. In addition, significantly more probands than controls exhibit an antisocial personality and, perhaps, a substance use disorder in adulthood. Furthermore, many do not outgrow all facets of their childhood syndrome. These relative deficits, however, do not tell the whole story of the ADHD child's adult fate. Indeed, nearly all probands were gainfully employed. Furthermore, some had achieved a higher-level education (e.g., completed Master's degree, enrolled in medical school) and occupation (e.g., accountant, stock broker). In addition, a full two thirds of these children showed no evidence of any

  13. Contributing factors to VEP grating acuity deficit and inter-ocular acuity difference in children with cerebral visual impairment.

    Science.gov (United States)

    Cavascan, Nívea Nunes; Salomão, Solange Rios; Sacai, Paula Yuri; Pereira, Josenilson Martins; Rocha, Daniel Martins; Berezovsky, Adriana

    2014-04-01

    To investigate contributing factors to visual evoked potential (VEP) grating acuity deficit (GAD) and inter-ocular acuity difference (IAD) measured by sweep-VEPs in children with cerebral visual impairment (CVI). VEP GAD was calculated for the better acuity eye by subtracting acuity thresholds from mean normal VEP grating acuity according to norms from our own laboratory. Deficits were categorized as mild (0.17 ≤ deficit children (66 males-57 %) with ages ranging from 1.2 to 166.5 months (median = 17.7) was examined. VEP GAD ranged from 0.17 to 1.28 log units (mean = 0.68 ± 0.27; median = 0.71), and it was mild in 23 (20 %) children, moderate in 32 (28 %) and severe in 60 (52 %). Severe deficit was significantly associated with older age and anti-seizure drug therapy. IAD ranged from 0 to 0.49 log units (mean = 0.06 ± 0.08; median = 0.04) and was acceptable in 96 (83 %) children. Children with strabismus and nystagmus had IAD significantly larger compared to children with orthoposition. In a large cohort of children with CVI, variable severity of VEP GAD was found, with more than half of the children with severe deficits. Older children and those under anti-seizure therapy were at higher risk for larger deficits. Strabismus and nystagmus provided larger IADs. These results should be taken into account on the clinical management of children with this leading cause of bilateral visual impairment.

  14. Psychiatric comorbidity in treatment-seeking substance use disorder patients with and without attention deficit hyperactivity disorder: results of the IASP study

    NARCIS (Netherlands)

    van Emmerik-van Oortmerssen, Katelijne; van de Glind, Geurt; Koeter, Maarten W. J.; Allsop, Steve; Auriacombe, Marc; Barta, Csaba; Bu, Eli Torild H.; Burren, Yuliya; Carpentier, Pieter-Jan; Carruthers, Susan; Casas, Miguel; Demetrovics, Zsolt; Dom, Geert; Faraone, Stephen V.; Fatseas, Melina; Franck, Johan; Johnson, Brian; Kapitány-Fövény, Máté; Kaye, Sharlene; Konstenius, Maija; Levin, Frances R.; Moggi, Franz; Møller, Merete; Ramos-Quiroga, J. Antoni; Schillinger, Arild; Skutle, Arvid; Verspreet, Sofie; van den Brink, Wim; Schoevers, Robert A.; Beniwal, Atul; Bosma, Geert; Cassar, Joanne; Dahl, Therese; Daigre, Constanza; Debrabant, Romain; Degenhardt, Louisa; van der Gaag, Rutger-Jan; Hay, David; Lossius, Kari; Løvaas, Eva Karin; Malivert, Marion; Möller, Merete; Roncero, Carlos; Stevens, Laura; Wallhed, Sara; van Wamel, Anneke; Young, Jesse

    2014-01-01

    To determine comorbidity patterns in treatment-seeking substance use disorder (SUD) patients with and without adult attention deficit hyperactivity disorder (ADHD), with an emphasis on subgroups defined by ADHD subtype, taking into account differences related to gender and primary substance of

  15. Budget Deficits Effects on Economic Growth

    Directory of Open Access Journals (Sweden)

    L.C.Risti

    2013-06-01

    Full Text Available The budget deficit can not be analyzed autarchically, as it affects all the macroeconomic processes and, is itself influenced by all other macroeconomic indicators. Most analyses and studies on public finance and budget balance measure the impact that budgetary deficits accumulation has on economy. Therefore, the present paper aims at following and analyzing the mutual impact between budget deficit and another economic macro indicator, namely the economic growth.

  16. Is Positive Bias in Children with Attention-Deficit/Hyperactivity Disorder a Function of Low Competence or Disorder Status?

    Science.gov (United States)

    Watabe, Yuko; Owens, Julie S.; Serrano, Verenea; Evans, Steven W.

    2018-01-01

    Previous literature suggests that children with attention-deficit/hyperactivity disorder (ADHD) exhibit a positive bias (PB), defined as an over-estimation of one's own ability as compared with actual ability. However, it is possible that the larger discrepancy (i.e., PB) in children with ADHD is accounted for by lower competence levels rather…

  17. Pragmatic Communication Deficits in Children with Epilepsy

    Science.gov (United States)

    Broeders, Mark; Geurts, Hilde; Jennekens-Schinkel, Aag

    2010-01-01

    Background: Various psychiatric and neurological disorders including epilepsy have been associated with language deficits. Pragmatic language deficits, however, have seldom been the focus of earlier studies in children with epilepsy. Moreover, it is unknown whether these pragmatic deficits are related to general intellectual functioning. Both…

  18. Ischemia may be the primary cause of the neurologic deficits in classic migraine

    International Nuclear Information System (INIS)

    Skyhoj Olsen, T.; Friberg, L.; Lassen, N.A.

    1987-01-01

    This study investigates whether the cerebral blood flow reduction occurring in attacks of classic migraine is sufficient to cause neurologic deficits. Regional cerebral blood flow measured with the xenon 133 intracarotid injection technique was analyzed in 11 patients in whom a low-flow area developed during attacks of classic migraine. When measured with this technique, regional cerebral blood flow in focal low-flow areas will be overestimated because of the effect of scattered radiation (Compton scatter) on the recordings. In this study, this effect was particularly taken into account when evaluating the degree of blood flow reduction. During attacks of classic migraine, cerebral blood flow reductions averaging 52% were observed focally in the 11 patients. Cerebral blood flow levels known to be insufficient for normal cortical function (less than 16 to 23 mL/100 g/min) were measured in seven patients during the attacks. This was probably also the case in the remaining four patients, but the effect of scattered radiation made a reliable evaluation of blood flow impossible. It is concluded that the blood flow reduction that occurs during attacks of classic migraine is sufficient to cause ischemia and neurologic deficits. Hence, this study suggests a vascular origin of the prodromal neurologic deficits that may accompany attacks of classic migraine

  19. Essential Fatty Acids and Attention-Deficit-Hyperactivity Disorder: A Systematic Review

    Science.gov (United States)

    Raz, Raanan; Gabis, Lidia

    2009-01-01

    Aim: Essential fatty acids (EFAs), also known as omega-3 and omega-6 fatty acids, have been claimed to have beneficial effects as a treatment for attention-deficit-hyperactivity disorder (ADHD). Animal experiments have provided information about the role of EFA in the brain, and several mechanisms of EFA activity are well known. The current review…

  20. (No) Limits to Anglo-American Accounting? Reconstructing the History of the International Accounting Standards Committee ; A Review Article

    OpenAIRE

    Botzem, S.; Quack, S.

    2009-01-01

    The development of the current International Accounting Standards Board (IASB) from the earlier International Accounting Standards Committee (IASC) provides insight into many issues of international financial reporting, among them the characteristics of international accounting standards themselves. This article reviews Camfferman and Zeff’s [Camfferman, K., & Zeff, S. A. (2007). Financial reporting and global capital markets. A history of the international accounting standards committee 1973...

  1. ACCOUNTING AND FINANCIAL WEB REPORTING IN ALBANIA

    Directory of Open Access Journals (Sweden)

    DEMIRAJ Rezart

    2013-12-01

    Full Text Available Recent technological changes have had a great impact on the accounting and financial environment. As other countries Albania has also been affected by developments such as the evolution towards using accounting information packages, financial web reporting, XBRL and cloud computing. Throughout this paper we try to analyze the current situation of accounting and financial reporting in Albania and the impact that the web reporting has had on the simplification of the accounting procedures. We present how tools such as cloud computing and XBRL have impacted the use of the accounting systems and also other reporting institutions in Albania. Describing the current development of cloud services we give information on the part of software vendors in Albania. We find that cloud computing has been used extensively not only by the private companies offering accounting infomations systems, but also by other companies in the public sector (i.e. education. On the other hand we find that XBRL, even though a promising technology, has not been gained great recognition in Albania and is currently not used by any on the institutions or companies, neither by institutions whose mission is to create extensive databases (such as the Registrar of the Companies and which might benefit the most from this technology.

  2. Psychiatric comorbidity in treatment-seeking substance use disorder patients with and without attention deficit hyperactivity disorder : results of the IASP study

    NARCIS (Netherlands)

    van Emmerik-van Oortmerssen, Katelijne; van de Glind, Geurt; Koeter, Maarten W. J.; Allsop, Steve; Auriacombe, Marc; Barta, Csaba; Bu, Eli Torild H.; Burren, Yuliya; Carpentier, Pieter-Jan; Carruthers, Susan; Casas, Miguel; Demetrovics, Zsolt; Dom, Geert; Faraone, Stephen V.; Fatseas, Melina; Franck, Johan; Johnson, Brian; Kapitany-Foeveny, Mate; Kaye, Sharlene; Konstenius, Maija; Levin, Frances R.; Moggi, Franz; Moller, Merete; Ramos-Quiroga, J. Antoni; Schillinger, Arild; Skutle, Arvid; Verspreet, Sofie; van den Brink, Wim; Schoevers, Robert A.

    AimsTo determine comorbidity patterns in treatment-seeking substance use disorder (SUD) patients with and without adult attention deficit hyperactivity disorder (ADHD), with an emphasis on subgroups defined by ADHD subtype, taking into account differences related to gender and primary substance of

  3. Neurologic deficit after resection of the sacrum.

    Science.gov (United States)

    Biagini, R; Ruggieri, P; Mercuri, M; Capanna, R; Briccoli, A; Perin, S; Orsini, U; Demitri, S; Arlecchini, S

    1997-01-01

    The authors describe neurologic deficit (sensory, motor, and sphincteral) resulting from sacrifice of the sacral nerve roots removed during resection of the sacrum. The anatomical and functional bases of sphincteral continence and the amount of neurologic deficit are discussed based on level of sacral resection. A large review of the literature on the subject is reported and discussed. The authors emphasize how the neurophysiological bases of sphincteral continence (rectum and bladder) and of sexual ability are still not well known, and how the literature reveals disagreement on the subject. A score system is proposed to evaluate neurologic deficit. The clinical model of neurologic deficit caused by resection of the sacrum may be extended to an evaluation of post-traumatic deficit.

  4. The functional dependence of canopy conductance on water vapor pressure deficit revisited

    NARCIS (Netherlands)

    Fuchs, Marcel; Stanghellini, Cecilia

    2018-01-01

    Current research seeking to relate between ambient water vapor deficit (D) and foliage conductance (gF) derives a canopy conductance (gW) from measured transpiration by inverting the coupled transpiration model to yield gW = m − n ln(D) where m and n are fitting parameters. In contrast, this paper

  5. No Tryptophan, Tyrosine and Phenylalanine Abnormalities in Children with Attention-Deficit/Hyperactivity Disorder

    NARCIS (Netherlands)

    Bergwerff, C.E.; Luman, M.; Blom, H.J.; Oosterlaan, J.

    2016-01-01

    Background The aim of the current study was to explore the role of aromatic amino acids (AAAs) in blood in relation to attention-deficit/hyperactivity disorder (ADHD). Given their impact on the synthesis of serotonin and dopamine, decreased concentrations of the AAAs tryptophan, tyrosine and

  6. Motor and cognitive impairment after stroke : A common bond or a simultaneous deficit?

    NARCIS (Netherlands)

    Verstraeten, S.M.M.; Mark, R.E.; Sitskoorn, M.M.

    2016-01-01

    Background: The prevalence of both motor deficit and cognitive impairment after stroke is high and persistent. Motor impairment, especially paresis, is often ore obvious to both patients and their carers while cognitive problems can also have devastating effects on quality of life. The current

  7. Attention Deficit Hyperactivity Disorder

    Science.gov (United States)

    Matthews, Marguerite; Nigg, Joel T.

    2014-01-01

    Over the last two decades, there have been numerous technical and methodological advances available to clinicians and researchers to better understand attention deficit hyperactivity disorder (ADHD) and its etiology. Despite the growing body of literature investigating the disorder’s pathophysiology, ADHD remains a complex psychiatric disorder to characterize. This chapter will briefly review the literature on ADHD, with a focus on its history, the current genetic insights, neurophysiologic theories, and the use of neuroimaging to further understand the etiology. We address some of the major concerns that remain unclear about ADHD, including subtype instability, heterogeneity, and the underlying neural correlates that define the disorder. We highlight that the field of ADHD is rapidly evolving; the descriptions provided here will hopefully provide a sturdy foundation for which to build and improve our understanding of the disorder. PMID:24214656

  8. Adult Attention-Deficit / Hyperactivity Disorder (ADHD)

    Science.gov (United States)

    Adult attention-deficit/hyperactivity disorder (ADHD) Overview Adult attention-deficit/hyperactivity disorder (ADHD) is a mental health disorder that includes a combination of persistent problems, such as difficulty paying attention, ...

  9. Analysis of the role of an interfacility SNM accounting system

    International Nuclear Information System (INIS)

    McDonnel, J.L.; Chilton, P.D.; Kufahl, G.E.; Vergari, A.A.; Dunn, D.R.

    1982-01-01

    Lawrence Livermore National Laboratory (LLNL) undertook the task of analyzing the actual and potential value of an interfacility NRC material accounting system in deterring and detecting both material diversion and facility material accounting data falsification. The most important conclusion is that only relatively minor changes are needed to upgrade the current NRC interfacility reporting system. The emphasis of the task was on evaluating the usefulness of an NRC-monitored material accounting information system in providing protection against accounting fraud at the plant management or corporate level. The Nuclear Materials Management and Safeguards System (NMMSS) and the NRC Safeguards Status Report System (SSRS), the principal constituents of the current interfacility NRC material accounting information system, are described. Their relationship is shown in two information flow diagrams. Deterministic accounting checks and balances are discussed, both for the current NRC interfacility material accounting system and for an upgraded system. Detection mechanisms are described that would use currently available data and that could be exercised by the NRC in its safeguards management role. Additional checks and balances are recommended, with corresponding changes in data reporting requirements, to upgrade NRC interfacility material accounting system

  10. Deficits in Interval Timing Measured by the Dual-Task Paradigm among Children and Adolescents with Attention-Deficit/Hyperactivity Disorder

    Science.gov (United States)

    Hwang, Shoou-Lian; Gau, Susan Shur-Fen; Hsu, Wen-Yau; Wu, Yu-Yu

    2010-01-01

    Background: The underlying mechanism of time perception deficit in long time intervals in attention-deficit/hyperactivity disorder (ADHD) is still unclear. This study used the time reproduction dual task to explore the role of the attentional resource in time perception deficits among children and adolescents with ADHD. Methods: Participants…

  11. Neurocognitive Deficits in Borderline Personality Disorder

    DEFF Research Database (Denmark)

    Thomsen, Marianne Skovgaard; Ruocco, Anthony C; Carcone, Dean

    2017-01-01

    completed a comprehensive battery of neurocognitive tests, a retrospective questionnaire on early life trauma and a dimensional measure of personality psychopathology. Patients with BPD primarily showed deficits in verbal comprehension, sustained visual attention, working memory and processing speed...... suggest that patients with BPD display deficits mainly in higher-order thinking abilities that may be exacerbated by PTSD and substantial early life trauma. Potential relationships between neurocognitive deficits and dimensions of personality psychopathology in BPD need further examination....

  12. Neuropsychological and neurophysiological approaches to study of variants of Attention Deficit Hyperactivity Disorder

    Directory of Open Access Journals (Sweden)

    Matveyeva E. Yu.

    2012-06-01

    Full Text Available The present review carries out analysis of empirical studies concerning neuropsychological and neurophysiological mechanisms of Attention Deficit Hyperactivity Disorder (ADHD. The current data, regarding malfunctions of brain systems at various levels of aetiopathogenesis (genetic, neurotrasmitting, functioning of separate brain structure, are discussed. The article regards the character of deficit in various components of psychic activity in people with ADHD, namely, executive functions and temporary storage (working memory, activating and neurodynamic components of activity, separate operational characteristics, and motivational impairments of patients with ADHD. The possibility of disclosing some clinical variants of the ADHD syndrome, differing in mechanisms, is also discussed in the article.

  13. Beyond Auditory Sensory Processing Deficits: Lexical Tone Perception Deficits in Chinese Children with Developmental Dyslexia

    Science.gov (United States)

    Tong, Xiuhong; Tong, Xiuli; King Yiu, Fung

    2018-01-01

    Increasing evidence suggests that children with developmental dyslexia exhibit a deficit not only at the segmental level of phonological processing but also, by extension, at the suprasegmental level. However, it remains unclear whether such a suprasegmental phonological processing deficit is due to a difficulty in processing acoustic cues of…

  14. Some ideas for next-generation controlled nuclear materials accountability techniques

    International Nuclear Information System (INIS)

    Brough, W.; Parrish, C.

    1994-08-01

    Current DOE regulations for Controlled Nuclear Materials (CNM) management have particular accounting problems that have become more evident as computer systems have been designed and programmed to automate the materials accounting functions. Some valuable detailed accounting information is lost with current accounting procedures and some aspects of the procedures are more complicated than need be. In February, 1988, the authors first recommended that the basic concepts of CNM accountability be reviewed, with particular emphasis on developing an Isotopic accountability system as opposed to the present Material-type accountability system. A parallel effort to review the materials measurement program would also be desirable

  15. Fitting the pieces together: current research on the genetic basis of attention-deficit/hyperactivity disorder (ADHD

    Directory of Open Access Journals (Sweden)

    Evangelia Stergiakouli

    2010-08-01

    Full Text Available Evangelia Stergiakouli, Anita ThaparDepartment of Psychological Medicine and Neurology, MRC Centre for Neuropsychiatric Genetics and Genomics, School of Medicine, Cardiff University, United KingdomAbstract: Attention-deficit/hyperactivity disorder (ADHD is a highly disruptive childhood-onset disorder that often persists into adolescence and adulthood. Comorbidity with other problems, such as autism, dyslexia and conduct disorder (CD is very common. Although little is known about the pathophysiology of ADHD, family, twin and adoption studies have shown that it is highly heritable. Whole genome linkage studies suggest there are no common susceptibility genes of moderate effect size. Most published research has been based on functional candidate gene studies. The most consistent evidence for association with ADHD relates to a dopamine D4 receptor (DRD4 gene variable number tandem repeat (VNTR, a dopamine D5 receptor (DRD5 gene microsatellite and a dopamine transporter (DAT1 gene VNTR. In addition, the catechol-O-methyltransferase (COMT val158/108 met variant has been shown to increase risk for associated antisocial behavior. The first genome-wide association studies (GWAS of ADHD have been completed and although larger studies are still required to detect common risk variants, novel risk pathways are being suggested for ADHD. Further research on the contribution of rare variants, larger genome-wide association and sequencing studies and ADHD phenotype refinement is now needed.Keywords: attention-deficit/hyperactivity disorder (ADHD, genetics, molecular genetics, genome-wide association study (GWAS, gene-environment interplay

  16. Executive and attentional contributions to Theory of Mind deficit in attention deficit/hyperactivity disorder (ADHD).

    Science.gov (United States)

    Mary, Alison; Slama, Hichem; Mousty, Philippe; Massat, Isabelle; Capiau, Tatiana; Drabs, Virginie; Peigneux, Philippe

    2016-01-01

    Attention deficit/hyperactivity disorder (ADHD) in children has been associated with attentional and executive problems, but also with socioemotional difficulties possibly associated with deficits in Theory of Mind (ToM). Socioemotional problems in ADHD are associated with more negative prognoses, notably interpersonal, educational problems, and an increased risk of developing other psychiatric disorders that emphasize the need to clarify the nature of their ToM deficits. In this study, we hypothesized that ToM dysfunction in children with ADHD is largely attributable to their attentional and/or executive deficits. Thirty-one children with ADHD (8-12 years, IQ > 85) and 31 typically developing (TD) children were assessed using executive functions (inhibition, planning, and flexibility) and attentional tasks, as well as two advanced ToM tasks (Reading the Mind in the Eyes and Faux Pas) involving different levels of executive control. Children with ADHD performed more poorly than TD children in attentional, executive function, and ToM tasks. Linear regression analyses conducted in the ADHD group indicated that inhibition scores predicted performance on the "Faux Pas" task the best, while attention scores were the best for predicting performance on the Reading the Mind in the Eyes task. When controlled for inhibition and attentional variables, ToM performance in children with ADHD was actually similar to TD children. Contrarily, controlling for ToM scores did not normalize performance for inhibition and attentional tasks in children with ADHD. This unidirectional relationship suggests that deficits in the EF and attentional domains are responsible for ToM deficits in ADHD, which therefore may contribute to their socioemotional difficulties.

  17. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

    Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

  18. The fight for funding deficits. About the illusion of prosperity and financial depletion of the State

    Directory of Open Access Journals (Sweden)

    Ion-Lucian Catrina

    2012-08-01

    Full Text Available From Ricardo and Smith the deficits were seen as the one of „the most terrible scourges which was ever invented to afflict a nation” as a system which tends to make us less thrifty, to blind us to our real situation. In the twentieth century allowing deficits regardless of their destination opened the wrong door to excessive debt and vulnerable states to the credit markets. This paper aims at showing that currently many European Member States faced not only with high deficits and high stocks of public debt, which under normal conditions could be easier managed, but with the rejection and the lower confidence of investors and financial institution, with higher burden of interests and significant loss of growth perspective.

  19. The Relationship between the Severity of Eating Problems and Intellectual Developmental Deficit Level

    Science.gov (United States)

    Gal, Eynat; Hardal-Nasser, Reem; Engel-Yeger, Batya

    2011-01-01

    Nutrition, essential in the daily living functions promoting life quality of persons with intellectual developmental deficits (IDD), is adversely affected by the highly prevalent eating problems in these persons. The current study explores the characteristics of eating problems in population of children with intellectual developmental disorders.…

  20. The Information - Connexion Between Financial Accounting and Management Accounting

    Directory of Open Access Journals (Sweden)

    Florin Radu

    2016-01-01

    Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

  1. Associative (prosop)agnosia without (apparent) perceptual deficits: a case-study.

    Science.gov (United States)

    Anaki, David; Kaufman, Yakir; Freedman, Morris; Moscovitch, Morris

    2007-04-09

    In associative agnosia early perceptual processing of faces or objects are considered to be intact, while the ability to access stored semantic information about the individual face or object is impaired. Recent claims, however, have asserted that associative agnosia is also characterized by deficits at the perceptual level, which are too subtle to be detected by current neuropsychological tests. Thus, the impaired identification of famous faces or common objects in associative agnosia stems from difficulties in extracting the minute perceptual details required to identify a face or an object. In the present study, we report the case of a patient DBO with a left occipital infarct, who shows impaired object and famous face recognition. Despite his disability, he exhibits a face inversion effect, and is able to select a famous face from among non-famous distractors. In addition, his performance is normal in an immediate and delayed recognition memory for faces, whose external features were deleted. His deficits in face recognition are apparent only when he is required to name a famous face, or select two faces from among a triad of famous figures based on their semantic relationships (a task which does not require access to names). The nature of his deficits in object perception and recognition are similar to his impairments in the face domain. This pattern of behavior supports the notion that apperceptive and associative agnosia reflect distinct and dissociated deficits, which result from damage to different stages of the face and object recognition process.

  2. A Meta-Analysis of Working Memory Deficits in Children with Learning Difficulties: Is There a Difference between Verbal Domain and Numerical Domain?

    Science.gov (United States)

    Peng, Peng; Fuchs, Douglas

    2016-01-01

    Children with learning difficulties suffer from working memory (WM) deficits. Yet the specificity of deficits associated with different types of learning difficulties remains unclear. Further research can contribute to our understanding of the nature of WM and the relationship between it and learning difficulties. The current meta-analysis…

  3. PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

    OpenAIRE

    Marian TAICU

    2014-01-01

    Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to me...

  4. 7 CFR 1962.16 - Accounting by County Supervisor.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Accounting by County Supervisor. 1962.16 Section 1962... § 1962.16 Accounting by County Supervisor. The Agency will maintain a current record of each borrower's... risk exists. An FO borrower who has been current with the Agency and who has provided chattels as...

  5. Clarifying the Role of Defensive Reactivity Deficits in Psychopathy and Antisocial Personality Using Startle Reflex Methodology

    Science.gov (United States)

    Vaidyanathan, Uma; Hall, Jason R.; Patrick, Christopher J.; Bernat, Edward M.

    2010-01-01

    Prior research has demonstrated deficits in defensive reactivity (indexed by potentiation of the startle blink reflex) in psychopathic individuals. However, the basis of this association remains unclear, as diagnostic criteria for psychopathy encompass two distinct phenotypic components that may reflect differing neurobiological mechanisms – an affective-interpersonal component, and an antisocial deviance component. Likewise, the role of defensive response deficits in antisocial personality disorder (APD), a related but distinct syndrome, remains to be clarified. The current study examined affective priming deficits in relation to factors of psychopathy and symptoms of APD using startle reflex methods in 108 adult male prisoners. Deficits in blink reflex potentiation during aversive picture viewing were found in relation to the affective-interpersonal (Factor 1) component of psychopathy, and to a lesser extent in relation to the antisocial deviance (Factor 2) component of psychopathy and symptoms of APD—but only as a function of their overlap with affective-interpersonal features of psychopathy. These findings provide clear evidence that deficits in defensive reactivity are linked specifically to the affective-interpersonal features of psychopathy, and not the antisocial deviance features represented most strongly in APD. PMID:20973594

  6. Association between severity of behavioral phenotype and comorbid attention deficit hyperactivity disorder symptoms in children with autism spectrum disorders

    OpenAIRE

    Rao, Patricia A; Landa, Rebecca J

    2013-01-01

    Autism spectrum disorder and attention deficit hyperactivity disorder are neurodevelopmental disorders that cannot be codiagnosed under existing diagnostic guidelines (Diagnostic and Statistical Manual of the American Psychiatric Association, 4th ed., text rev.). However, reports are emerging that attention deficit hyperactivity disorder is sometimes comorbid with autism spectrum disorder. In the current study, we examined rates of parent-reported clinically significant symptoms of attention ...

  7. Effect of Deficit irrigation on the Productivity of Processing Potato

    International Nuclear Information System (INIS)

    Darwish, T.M.; Atallah, T.W.

    2003-01-01

    The area under potatoes in Lebanon has extended to over 15.000 ha to form 17% of irrigated arable land. More farmers rely on processing varieties for prices and marketing reasons. Studies focused so far on irrigation and fertilization of table potatoes. The current recommendations indicate excess N fertilizer input exceeding 600 kg N/ha in the form of compound fertilizers. Potato is irrigated with macro sprinklers with a water input reaching 850 mm/season. Water mismanagement and shortage eventually influence the yield quantity and quality of processing potatoes. Therefore, deficit irrigation is an important water saving tool regarding the increasing pressure on limited water resources in the dry areas. Information on potato response to water stress imposed at different crop stages is available. The aim of this paper is to study the impact of continuous deficit irrigation imposed from the stage of maximum plant development-flowering stage until physiological maturity on the performance of processing potato (Santana) and water and fertilizer use efficiency. Fertilizer placement and irrigation were done through fertigation using drip system. A neutron probe was used to assess water consumption from the soil. The 15 N methodology was used to follow the N recovery as affected by water deficit

  8. Stimulant treatment history predicts frontal-striatal structural connectivity in adolescents with attention-deficit/hyperactivity disorder

    NARCIS (Netherlands)

    Schweren, L. J. S.; Hartman, C. A.; Zwiers, M. P.; Heslenfeld, D. J.; Franke, B.; Oosterlaan, J.; Buitelaar, J. K.; Hoekstra, P. J.

    Diffusion tensor imaging (DTI) has revealed white matter abnormalities in individuals with attention-deficit/hyperactivity disorder (ADHD). Stimulant treatment may affect such abnormalities. The current study investigated associations between long-term stimulant treatment and white matter integrity

  9. Effectiveness of Manual Therapy and Stretching for Baseball Players With Shoulder Range of Motion Deficits.

    Science.gov (United States)

    Bailey, Lane B; Thigpen, Charles A; Hawkins, Richard J; Beattie, Paul F; Shanley, Ellen

    Baseball players displaying deficits in shoulder range of motion (ROM) are at increased risk of arm injury. Currently, there is a lack of consensus regarding the best available treatment options to restore shoulder ROM. Instrumented manual therapy with self-stretching will result in clinically significant deficit reductions when compared with self-stretching alone. Controlled laboratory study. Shoulder ROM and humeral torsion were assessed in 60 active baseball players (mean age, 19 ± 2 years) with ROM deficits (nondominant - dominant, ≥15°). Athletes were randomly assigned to receive a single treatment of instrumented manual therapy plus self-stretching (n = 30) or self-stretching only (n = 30). Deficits in internal rotation, horizontal adduction, and total arc of motion were compared between groups immediately before and after a single treatment session. Treatment effectiveness was determined by mean comparison data, and a number-needed-to-treat (NNT) analysis was used for assessing the presence of ROM risk factors. Prior to intervention, players displayed significant ( P < 0.001) dominant-sided deficits in internal rotation (-26°), total arc of motion (-18°), and horizontal adduction (-17°). After the intervention, both groups displayed significant improvements in ROM, with the instrumented manual therapy plus self-stretching group displaying greater increases in internal rotation (+5°, P = 0.010), total arc of motion (+6°, P = 0.010), and horizontal adduction (+7°, P = 0.004) compared with self-stretching alone. For horizontal adduction deficits, the added use of instrumented manual therapy with self-stretching decreased the NNT to 2.2 (95% CI, 2.1-2.4; P = 0.010). Instrumented manual therapy with self-stretching significantly reduces ROM risk factors in baseball players with motion deficits when compared with stretching alone. The added benefits of manual therapy may help to reduce ROM deficits in clinical scenarios where stretching alone is

  10. Seeping Deficit Thinking Assumptions Maintain the Neoliberal Education Agenda: Exploring Three Conceptual Frameworks of Deficit Thinking in Inner-City Schools

    Science.gov (United States)

    Sharma, Manu

    2018-01-01

    This article draws awareness to the subtle and seeping "common sense" mentality of neoliberalism and deficit thinking assumptions about racially marginalized students in inner-city schools. From a literature review conducted on deficit thinking and deficit practices in schools, I developed three different frameworks for understanding the…

  11. Accounting practice diversity in the healthcare industry.

    Science.gov (United States)

    Robbins, W A; Turpin, R

    1993-05-01

    A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.

  12. Impact of Budget Deficit on Inflation in Zimbabwe

    OpenAIRE

    Albert Makochekanwa

    2011-01-01

    The Zimbabwean economy is one of the countries that once experienced a relatively high fiscal deficit for a prolonged period which resulted in a hyper inflationary environment. This paper examines the deficit-inflation nexus in the Zimbabwean economy and establishes the causal link that runs from the budget deficit to the inflation rate using Johansen (1991, 1995) cointegration technique over the period 1980 to 2005. Due to massive monetization of the budget deficit, significant inflationary ...

  13. Deficits in Visuo-Motor Temporal Integration Impacts Manual Dexterity in Probable Developmental Coordination Disorder.

    Science.gov (United States)

    Nobusako, Satoshi; Sakai, Ayami; Tsujimoto, Taeko; Shuto, Takashi; Nishi, Yuki; Asano, Daiki; Furukawa, Emi; Zama, Takuro; Osumi, Michihiro; Shimada, Sotaro; Morioka, Shu; Nakai, Akio

    2018-01-01

    The neurological basis of developmental coordination disorder (DCD) is thought to be deficits in the internal model and mirror-neuron system (MNS) in the parietal lobe and cerebellum. However, it is not clear if the visuo-motor temporal integration in the internal model and automatic-imitation function in the MNS differs between children with DCD and those with typical development (TD). The current study aimed to investigate these differences. Using the manual dexterity test of the Movement Assessment Battery for Children (second edition), the participants were either assigned to the probable DCD (pDCD) group or TD group. The former was comprised of 29 children with clumsy manual dexterity, while the latter consisted of 42 children with normal manual dexterity. Visuo-motor temporal integration ability and automatic-imitation function were measured using the delayed visual feedback detection task and motor interference task, respectively. Further, the current study investigated whether autism-spectrum disorder (ASD) traits, attention-deficit hyperactivity disorder (ADHD) traits, and depressive symptoms differed among the two groups, since these symptoms are frequent comorbidities of DCD. In addition, correlation and multiple regression analyses were performed to extract factors affecting clumsy manual dexterity. In the results, the delay-detection threshold (DDT) and steepness of the delay-detection probability curve, which indicated visuo-motor temporal integration ability, were significantly prolonged and decreased, respectively, in children with pDCD. The interference effect, which indicated automatic-imitation function, was also significantly reduced in this group. These results highlighted that children with clumsy manual dexterity have deficits in visuo-motor temporal integration and automatic-imitation function. There was a significant correlation between manual dexterity, and measures of visuo-motor temporal integration, and ASD traits and ADHD traits and

  14. Are working memory deficits in bipolar disorder markers for psychosis?

    Science.gov (United States)

    Allen, Daniel N; Randall, Carol; Bello, Danielle; Armstrong, Christina; Frantom, Linda; Cross, Chad; Kinney, Jefferson

    2010-03-01

    Working memory deficits have been identified in bipolar disorder, but there is evidence suggesting that these deficits may be markers for psychosis rather than affective disorder. The current study examined this issue by comparing two groups of individuals with bipolar disorder, one with psychotic features and one without psychotic features, with a group of normal controls. Working memory was conceptualized as a multicomponent system that includes auditory and visuospatial short-term stores, executive control processes, and an episodic buffer that allows for communication between short- and long-term memory stores (Baddeley & Logie, 1999). Results indicated that only executive control processes significantly differentiated the psychotic and nonpsychotic bipolar groups, although visuospatial working memory differentiated both bipolar groups from controls. The results support the idea that some aspects of working memory performance are markers for psychosis, while others may be more general markers for bipolar disorders. Copyright 2010 APA, all rights reserved

  15. Word Processing in Dyslexics: An Automatic Decoding Deficit?

    Science.gov (United States)

    Yap, Regina; Van Der Leu, Aryan

    1993-01-01

    Compares dyslexic children with normal readers on measures of phonological decoding and automatic word processing. Finds that dyslexics have a deficit in automatic phonological decoding skills. Discusses results within the framework of the phonological deficit and the automatization deficit hypotheses. (RS)

  16. Impact of Executive Function Deficits and Attention-Deficit/Hyperactivity Disorder (ADHD) on Academic Outcomes in Children

    Science.gov (United States)

    Biederman, Joseph; Monuteaux, Michael C.; Doyle, Alysa E.; Seidman, Larry J.; Wilens, Timothy E.; Ferrero, Frances; Morgan, Christie L.; Faraone, Stephen V.

    2004-01-01

    The association between executive function deficits (EFDs) and functional outcomes were examined among children and adolescents with attention-deficit/hyperactivity disorder (ADHD). Participants were children and adolescents with (n = 259) and without (n = 222) ADHD, as ascertained from pediatric and psychiatric clinics. The authors defined EFD as…

  17. Perception in attention deficit hyperactivity disorder

    NARCIS (Netherlands)

    Fuermaier, Anselm B.M.; Hüpen, Philippa; De Vries, Stefanie M.; Müller, Morgana; Kok, Francien M.; Koerts, Janneke; Heutink, Joost; Tucha, Lara; Gerlach, Manfred; Tucha, Oliver

    A large body of research demonstrated that individuals with attention deficit hyperactivity disorder (ADHD) suffer from various neuropsychological deficits. In contrast, less is known and only divergent evidence exists on perceptual functions of individuals with ADHD. This is problematic as

  18. 18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

    Science.gov (United States)

    2010-04-01

    ... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... and supported so as to show the nature of each liability. ...

  19. Analysis of Budget deficit in Romania during 2000-2013

    OpenAIRE

    Moraru Camelia; Popovici Norina

    2014-01-01

    Worldwide, over time, the years of economic crisis were defined by significant increases in the levels of budget deficits. Discussions on sizing budget deficits, financing, especially the volume of public debt became more intense, both politically and academically. The impact of budget deficit on economic growth is a common theme found in the economic policies adopted. The present paper aims to analyze the evolution of budget deficit and the structural budget deficit in Romania during 2000-20...

  20. Meta-analysis of social cognition in attention-deficit/hyperactivity disorder (ADHD): comparison with healthy controls and autistic spectrum disorder.

    Science.gov (United States)

    Bora, E; Pantelis, C

    2016-03-01

    Impairment in social cognition is an established finding in autism spectrum disorders (ASD). Emerging evidence suggests that attention-deficit/hyperactivity disorder (ADHD) might be also associated with deficits in theory of mind (ToM) and emotion recognition. However, there are inconsistent findings, and it has been debatable whether such deficits persist beyond childhood and how similar social cognitive deficits are in ADHD v. ASD. We conducted a meta-analysis of social cognition, including emotion recognition and ToM, studies in ADHD compared with healthy controls and ASD. The current meta-analysis involved 44 studies comparing ADHD (n = 1999) with healthy controls (n = 1725) and 17 studies comparing ADHD (n = 772) with ASD (n = 710). Facial and vocal emotion recognition (d = 0.40-0.44) and ToM (d = 0.43) abilities were significantly impaired in ADHD. The most robust facial emotion recognition deficits were evident in anger and fear. Social cognitive deficits were either very subtle (emotion recognition) or non-significant (ToM) in adults with ADHD. Deficits in social cognition, especially ToM, were significantly more pronounced in ASD compared with ADHD. General cognitive impairment has contributed to social cognitive deficits in ADHD. Performance of individuals with ADHD on social cognition lies intermediate between ASD and healthy controls. However, developmental trajectories of social cognition probably differ between ADHD and ASD as social cognitive deficits in ADHD might be improving with age in most individuals. There is a need for studies investigating a potential subtype of ADHD with persistent social cognitive deficits and exploring longitudinal changes in social cognition during development.

  1. Survey the Effects of Partial Root Zone Deficit Irrigation and Deficit Irrigation on Quantitative, Qualitative and Water Use Efficiency of Pomegranate

    OpenAIRE

    mohammad saeed tadaion; Gholamreza Moafpourian

    2017-01-01

    Introduction: One of the latest efficient methods on increment of water use efficiency that confirmed by many scientists all over the world is deficit and alternative partial root zone deficit irrigation. In this experiment the effect of deficit and alternative partial root zone deficit irrigation on fruit yield, quality and water use efficiency of pomegranate (Punicagranatum (L.) cv. Zarde-anar) were investigatedin Arsenjan semi-arid region. Materials and Methods: The experiment was carri...

  2. Attention-deficit/hyperactivity disorder dimensionality: the reliable 'g' and the elusive 's' dimensions.

    Science.gov (United States)

    Wagner, Flávia; Martel, Michelle M; Cogo-Moreira, Hugo; Maia, Carlos Renato Moreira; Pan, Pedro Mario; Rohde, Luis Augusto; Salum, Giovanni Abrahão

    2016-01-01

    The best structural model for attention-deficit/hyperactivity disorder (ADHD) symptoms remains a matter of debate. The objective of this study is to test the fit and factor reliability of competing models of the dimensional structure of ADHD symptoms in a sample of randomly selected and high-risk children and pre-adolescents from Brazil. Our sample comprised 2512 children aged 6-12 years from 57 schools in Brazil. The ADHD symptoms were assessed using parent report on the development and well-being assessment (DAWBA). Fit indexes from confirmatory factor analysis were used to test unidimensional, correlated, and bifactor models of ADHD, the latter including "g" ADHD and "s" symptom domain factors. Reliability of all models was measured with omega coefficients. A bifactor model with one general factor and three specific factors (inattention, hyperactivity, impulsivity) exhibited the best fit to the data, according to fit indices, as well as the most consistent factor loadings. However, based on omega reliability statistics, the specific inattention, hyperactivity, and impulsivity dimensions provided very little reliable information after accounting for the reliable general ADHD factor. Our study presents some psychometric evidence that ADHD specific ("s") factors might be unreliable after taking common ("g" factor) variance into account. These results are in accordance with the lack of longitudinal stability among subtypes, the absence of dimension-specific molecular genetic findings and non-specific effects of treatment strategies. Therefore, researchers and clinicians might most effectively rely on the "g" ADHD to characterize ADHD dimensional phenotype, based on currently available symptom items.

  3. Story Comprehension and Academic Deficits in Children with Attention Deficit Hyperactivity Disorder: What Is the Connection?

    Science.gov (United States)

    Berthiaume, Kristen S.

    2006-01-01

    Based on the reliable findings that children with attention deficit hyperactivity disorder (ADHD) have both attentional and academic difficulties, it is assumed that the attentional deficit contributes to the academic problems. In this article, existing support for a link between the attentional and academic difficulties experienced by children…

  4. Computer programs as accounting object

    Directory of Open Access Journals (Sweden)

    I.V. Perviy

    2015-03-01

    Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

  5. Modelling in Accounting. Theoretical and Practical Dimensions

    OpenAIRE

    Teresa Szot -Gabryś

    2010-01-01

    Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic...

  6. PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

    Directory of Open Access Journals (Sweden)

    Marian ŢAICU

    2014-11-01

    Full Text Available Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.

  7. Traumatic brain injury and olfactory deficits

    DEFF Research Database (Denmark)

    Fortin, Audrey; Lefebvre, Mathilde Beaulieu; Ptito, Maurice

    2010-01-01

    . Between 40-44% of the patients showing olfactory impairments were not aware of their deficit. CONCLUSIONS: Since a significant proportion of the patients showing olfactory impairments were not aware of their deficit, it is recommended than clinicians systematically evaluate olfactory functions using...

  8. Bias and equivalence of the Strengths Use and Deficit Correction Questionnaire

    Directory of Open Access Journals (Sweden)

    Crizelle Els

    2016-11-01

    Full Text Available Orientation: For optimal outcomes, it is suggested that employees receive support from their organisation to use their strengths and improve their deficits. Employees also engage in proactive behaviour to use their strengths and improve their deficits. Following this conversation, the Strengths Use and Deficit Correction Questionnaire (SUDCO was developed. However, the cultural suitability of the SUDCO has not been confirmed. Research purpose: The purpose of this study was to examine the bias and structural equivalence of the SUDCO. Motivation for the study: In a diverse cultural context such as South Africa, it is important to establish that a similar score on a psychological test has the same psychological meaning across ethnic groups. Research design, approach and method: A cross-sectional survey design was followed to collect data among a convenience sample of 858 employees from various occupational sectors in South Africa. Main findings: Confirmatory multigroup analysis was used to test for item and construct bias. None of the items were biased, neither uniform nor non-uniform. The most restrictive model accounted for similarities in weights, intercepts and means; only residuals were different. Practical/managerial implications: The results suggest that the SUDCO is suitable for use among the major ethnic groups included in this study. These results increase the probability that future studies with the SUDCO among other ethnic groups will be unbiased and equivalent. Contribution: This study contributed to existing literature because no previous research has assessed the bias and equivalence of the SUDCO among ethnic groups in South Africa.

  9. Identification of neuromotor deficits common to autism spectrum disorder and attention deficit/hyperactivity disorder, and imitation deficits specific to autism spectrum disorder.

    Science.gov (United States)

    Biscaldi, Monica; Rauh, Reinhold; Müller, Cora; Irion, Lisa; Saville, Christopher W N; Schulz, Eberhard; Klein, Christoph

    2015-12-01

    Deficits in motor and imitation abilities are a core finding in autism spectrum disorders (ASD), but impaired motor functions are also found in attention deficit/hyperactivity disorder (ADHD). Given recent theorising about potential aetiological overlap between the two disorders, the present study aimed to assess difficulties in motor performance and imitation of facial movements and meaningless gestures in a sample of 24 ADHD patients, 22 patients with ASD, and 20 typically developing children, matched for age (6-13 years) and similar in IQ (>80). Furthermore, we explored the impact of comorbid ADHD symptoms on motor and imitation performance in the ASD sample and the interrelationships between the two groups of variables in the clinical groups separately. The results show motor dysfunction was common to both disorders, but imitation deficits were specific to ASD. Together with the pattern of interrelated motor and imitation abilities, which we found exclusively in the ASD group, our findings suggest complex phenotypic, and possibly aetiological, relationships between the two neurodevelopmental conditions.

  10. Current state of Japanese government deficits and the sustainability of the public debt; Zaisei akaji no genjo to seifu saimu no jizoku kanosei

    Energy Technology Data Exchange (ETDEWEB)

    Kato, H. [Central Research Institute of Electric Power Industry, Tokyo (Japan)

    1997-06-01

    The purpose of this paper is to describe the current state of Japanese government deficits and public debt and to offer the materials that support the necessity of financial improvement. The public debt was defined to be sustainable when it is completely repaid in infinite future. In other words, this means that the government balances the expenditure and revenue in infinite future. In this definition, the method based on the conventional time series analysis was modified and improved to investigate whether the financial operation of the Japanese Government after the war satisfies the sustainability. The conclusion that the financial operation of the Japanese Government cannot satisfy the sustainability was reached when this method was applied. The debt that cannot be repaid even in infinite future is left. In conclusion, the financial structure accompanied by the reduction in expenditure must be improved even in the standard that requires a smoother balance than when the financial income is balanced in a finite period. 20 refs., 12 figs., 7 tabs.

  11. Memory Deficits Induced by Inflammation Are Regulated by α5-Subunit-Containing GABAA Receptors

    Directory of Open Access Journals (Sweden)

    Dian-Shi Wang

    2012-09-01

    Full Text Available Systemic inflammation causes learning and memory deficits through mechanisms that remain poorly understood. Here, we studied the pathogenesis of memory loss associated with inflammation and found that we could reverse memory deficits by pharmacologically inhibiting α5-subunit-containing γ-aminobutyric acid type A (α5GABAA receptors and deleting the gene associated with the α5 subunit. Acute inflammation reduces long-term potentiation, a synaptic correlate of memory, in hippocampal slices from wild-type mice, and this reduction was reversed by inhibition of α5GABAA receptor function. A tonic inhibitory current generated by α5GABAA receptors in hippocampal neurons was increased by the key proinflammatory cytokine interleukin-1β through a p38 mitogen-activated protein kinase signaling pathway. Interleukin-1β also increased the surface expression of α5GABAA receptors in the hippocampus. Collectively, these results show that α5GABAA receptor activity increases during inflammation and that this increase is critical for inflammation-induced memory deficits.

  12. Interventions for High School Students with Attention-Deficit/Hyperactivity Disorder: Considerations for Future Directions

    Science.gov (United States)

    Fabiano, Gregory A.

    2014-01-01

    Attention-deficit/hyperactivity disorder is now widely conceptualized as a life course-persistent disorder, present from early childhood, and it results in pronounced impairment in functioning within educational settings, including high school. Current intervention approaches are briefly reviewed, and an approach to framing interventions within a…

  13. HUMAN RESOURCES ACCOUNTING ACCOUNTING FOR THE MOST VALUABLE ASSET OF AN ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Motoniu Ioan Dumitru

    2010-12-01

    Full Text Available Employees are the most important assets of an enterprise and its success or failure depends on their qualifications and performance. Human resources are not properly evaluated because the enterprises consider the wages, actually an investment in the qualification and improvement of the staff as expenditure and and not as an investment in the most important asset of an enterprise the human capital. The current accounting system is not able to provide the actual value of employee capabilities and knowledge. This indirectly affects future investments of a company, as each year the cost on human resource development and recruitment increases. Human resource accounting is a direct part of the social accounting and aims to provide information on the evaluation of one of the most important components of the organization, namely human capital. This article seeks to show the importance of human resources for an enterprise, what human resource accounting is, which would be its implications and what are its main objectives.

  14. Stellate Ganglion Block, Compared With Xenon Light Irradiation, Is a More Effective Treatment of Neurosensory Deficits Resulting From Orthognathic Surgery, as Measured by Current Perception Threshold.

    Science.gov (United States)

    Nogami, Kentaro; Taniguchi, Shogo

    2015-07-01

    The aim of this study was to evaluate the relative effectiveness of stellate ganglion blockade (SGB) versus xenon light irradiation (XLI) for the treatment of neurosensory deficits resulting from orthognathic surgery as determined by a comparison of prospective measurements of electrical current perception thresholds (CPTs) and ranged CPTs (R-CPTs). CPT and R-CPT in the mental foramen area were measured during electrical stimulation at 98 different sites on the body in patients who had undergone orthognathic surgery. After surgery, patients were assigned to the SGB group or the XLI group. CPT and R-CPT of the 2 groups were measured at stimulation frequencies of 2,000, 250, and 5 Hz before surgery, 1 week after surgery, and after 10 treatment sessions. Furthermore, the influence of surgical factors, such as genioplasty and a surgically exposed inferior alveolar nerve (IAN), was examined in the 2 groups. Patients' CPT and R-CPT values indicated a considerable amount of sensory disturbance in most cases after surgery. The change in magnitude of all CPT and R-CPT values for the SGB group decreased considerably compared with that for the XLI group after treatment. There was no correlation between CPT or R-CPT values and surgical factors (eg, genioplasty and exposure of the IAN). SGB of the IAN could be an effective method for treating neurosensory deficits after orthognathic surgery on the IAN. Copyright © 2015 American Association of Oral and Maxillofacial Surgeons. Published by Elsevier Inc. All rights reserved.

  15. One day of moderate energy deficit reduces fasting and postprandial triacylglycerolemia in women: the role of calorie restriction and exercise.

    Science.gov (United States)

    Maraki, Maria; Magkos, Faidon; Christodoulou, Nektarios; Aggelopoulou, Niki; Skenderi, Katerina P; Panagiotakos, Demosthenes; Kavouras, Stavros A; Sidossis, Labros S

    2010-08-01

    Fasting and postprandial hypertriacylglycerolemia are important cardiovascular risk factors in women. We sought to examine the effects of acute (1 day), moderate ( approximately 2 MJ) energy deficit induced by calorie restriction, exercise, or combination of both on fasting and postprandial triacylglycerol (TAG) metabolism in women. Six healthy premenopausal women performed four oral fat tolerance tests in the morning after a day of a) rest (control), b) calorie restriction ( approximately 2 MJ), c) exercise (net deficit of approximately 2 MJ) and d) calorie restriction-plus-exercise (total energy deficit of approximately 2 MJ). All energy deficit trials significantly reduced fasting and postprandial total plasma TAG concentrations by 15-23% and 12-23%, respectively, and triacylglycerol-rich lipoprotein TAG concentrations by 37-43% and 25-39%, respectively, compared with the control condition (Pwomen. Exercise elicits a somewhat greater effect than calorie restriction in the postprandial state. The acute effect of diet and exercise should be taken into account when studying the long-term effects of weight loss and exercise training on TAG metabolism. Copyright 2009 Elsevier Ltd and European Society for Clinical Nutrition and Metabolism. All rights reserved.

  16. Evaluation of a sports program in modifying the symptoms of hyperactivity, inattention and impulsiveness applied to children with Attention Deficit Disorder

    Directory of Open Access Journals (Sweden)

    Paula María Jiménez Palomar

    2013-11-01

    Full Text Available The sport is a phenomenon that contributes to physical health, mental balance and social welfare of the user, and promotes a range of habits and values that impact on the further integration of the individual in their environment. People suffering from Attention Deficit Disorder with Hyperactivity, these abilities are impaired and currently studies are needed to support the hypothesis that physical exercise can be an effective adjunct to this problem. This will do a clinical trial to evaluate the effectiveness of a sports program, which seeks to alter the predominant symptoms of Attention Deficit Disorder with Hypeeractivity. The study will be conducted in the Unit of Child and Adolescent Mental Health in Ciudad Real, and participants will be children between 6 and 12 years with this disorder. It shall consist of the comparison of two groups: one that will only receive the normal care given in the unit and another that will be applied also a sports program. The second will be divided into two groups who will implement the program outdoors or indoors, in order to observe any difference between an environment and another. We will assess impulsivity, inattention and hyperactivity using the Conners scale for teachers, school performance, taking into account the quarterly grades and behavior at home with the Conners scale for parents.

  17. ACCOUNTING INFORMATION – A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    Directory of Open Access Journals (Sweden)

    2012-12-01

    Full Text Available Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk, formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this question in the content of this paper. The revenues and expenses, as accounting information, are necessary for determining the actual financial net value and/or the actual economic net value. These indicators have decisive information power in accepting and / or rejecting public investment projects. In the current economic context, the importance of investments is major for at least three reasons: the first one is a highly circulated reason in the last 20 years: the increase of technology, the alignment of the technology used in the alignment of competitors from the European market and even worldwide; the second reason is linked to the support of economic growth in crisis conditions through a policy of major investments especially in the infrastructure sector; the third reason, which derives from the second one, is that of post-accession grant funds available for investment both in private and public sectors. The importance given to public investments is also revealed by the authorities' approach to establishing key areas of interventions under grant programs (with programs designed to both public and private environment designed exclusively to carry out public investment programs (for example the POS Transport. In this context, the present research is intended to be a documentary of the role that accounting information plays in decision-making process that precedes the development of an investment, especially as most major investments are made in the public

  18. The Response of Rice Root to Time Course Water Deficit Stress-Two Dimensional Electrophoresis Approach

    Directory of Open Access Journals (Sweden)

    Mahmood Toorchi

    2015-11-01

    Full Text Available Rice (Oryza sativa L. is the staple food of more than half of the population worldwide. Water deficit stress is one of the harsh limiting factors for successful production of crops. Rice during its growing period comes a cross different environmental hazards like drought stress. Recent advance in molecular physiology are promising for more progress in increasing rice yield by identification of novel candidate proteins for drought tolerance. To investigate the effect of water deficit on rice root protein expression pattern, an experiment was conducted in completely randomize design with four replications. With holding water for 24, 36 and 48 hours along with control constituted the experimental treatments. The experiment was conducted in growth chamber under controlled condition and root samples, after stress imposition, were harvested for two-dimensional electrophorese (2-DE. Proteome analysis of root tissue by 2-DE indicated that out of 135 protein spots diagnosed by Coomassie blue staining, 14 spots showed significant expression change under water deficit condition, seven of them at 1% and the other seven at 5% probability levels. Differentially changed proteins were taken into account for search in data bank using isoelectric point and molecular weight to identify the most probable responsive proteins. Up- regulation of ferredoxin oxidoreductase at first 24 hour after applying stress indicates the main role of this protein in reducing water deficit stress effects. On the other hand ribosomal proteins, GAP-3 and ATP synthase were down regulated under water deficit stress. Fructose 1,6-bisphosphate aldolase, glucose- 6-phosphate dehydrogenase and chitinase down regulated up to 36 h of stress imposition but, were later up- regulated by prolonging stress up to 48 h. It could be inferred the plant tries to decrease the effect of oxidative stress.

  19. Introducing Valuation Effects-Based External Balance Analysis into the Undergraduate Macroeconomics Curricula: A Simple Framework with Applications

    Science.gov (United States)

    Brust, Peter; Jayakumar, Vivekanand

    2012-01-01

    Global imbalances and the sustainability of large U.S. current account deficits have dominated international macroeconomics of late. Pedagogically, a clear disconnect exists between graduate-level open-economy macroeconomics that emphasizes intertemporal current account models and net foreign asset adjustment featuring valuation effects, and,…

  20. Brain neurodevelopmental markers related to the deficit subtype of schizophrenia.

    Science.gov (United States)

    Takahashi, Tsutomu; Takayanagi, Yoichiro; Nishikawa, Yumiko; Nakamura, Mihoko; Komori, Yuko; Furuichi, Atsushi; Kido, Mikio; Sasabayashi, Daiki; Noguchi, Kyo; Suzuki, Michio

    2017-08-30

    Deficit schizophrenia is a homogeneous subtype characterized by a trait-like feature of primary and prominent negative symptoms, but the etiologic factors related to this specific subtype remain largely unknown. This magnetic resonance imaging study aimed to examine gross brain morphology that probably reflects early neurodevelopment in 38 patients with deficit schizophrenia, 37 patients with non-deficit schizophrenia, and 59 healthy controls. Potential brain neurodevelopmental markers investigated in this study were the adhesio interthalamica (AI), cavum septi pellucidi (CSP), and surface morphology (i.e., olfactory sulcus depth, sulcogyral pattern, and number of orbital sulci) of the orbitofrontal cortex (OFC). The subtype classification of schizophrenia patients was based on the score of Proxy for the Deficit Syndrome. The deficit schizophrenia group had a significantly shorter AI compared with the non-deficit group and controls. The deficit group, but not the non-deficit group, was also characterized by an altered distribution of the OFC sulcogyral pattern, as well as fewer posterior orbital sulcus compared with controls. Other neurodevelopmental markers did not differentiate the deficit and non-deficit subgroups. These results suggest that the deficit subtype of schizophrenia and its clinical manifestation may be at least partly related to prominent neurodevelopmental pathology. Copyright © 2017 Elsevier Ireland Ltd. All rights reserved.

  1. Benefits of deep encoding in Alzheimer disease. Analysis of performance on a memory task using the Item Specific Deficit Approach.

    Science.gov (United States)

    Oltra-Cucarella, J; Pérez-Elvira, R; Duque, P

    2014-06-01

    the aim of this study is to test the encoding deficit hypothesis in Alzheimer disease (AD) using a recent method for correcting memory tests. To this end, a Spanish-language adaptation of the Free and Cued Selective Reminding Test was interpreted using the Item Specific Deficit Approach (ISDA), which provides three indices: Encoding Deficit Index, Consolidation Deficit Index, and Retrieval Deficit Index. We compared the performances of 15 patients with AD and 20 healthy control subjects and analysed results using either the task instructions or the ISDA approach. patients with AD displayed deficient encoding of more than half the information, but items that were encoded properly could be retrieved later with the help of the same semantic clues provided individually during encoding. Virtually all the information retained over the long-term was retrieved by using semantic clues. Encoding was shown to be the most impaired process, followed by retrieval and consolidation. Discriminant function analyses showed that ISDA indices are more sensitive and specific for detecting memory impairments in AD than are raw scores. These results indicate that patients with AD present impaired information encoding, but they benefit from semantic hints that help them recover previously learned information. This should be taken into account for intervention techniques focusing on memory impairments in AD. Copyright © 2013 Sociedad Española de Neurología. Published by Elsevier Espana. All rights reserved.

  2. Glucose deficit triggers tau pathology and synaptic dysfunction in a tauopathy mouse model.

    Science.gov (United States)

    Lauretti, E; Li, J-G; Di Meco, A; Praticò, D

    2017-01-31

    Clinical investigations have highlighted a biological link between reduced brain glucose metabolism and Alzheimer's disease (AD). Previous studies showed that glucose deprivation may influence amyloid beta formation in vivo but no data are available on the effect that this condition might have on tau protein metabolism. In the current paper, we investigated the effect of glucose deficit on tau phosphorylation, memory and learning, and synaptic function in a transgenic mouse model of tauopathy, the h-tau mice. Compared with controls, h-tau mice with brain glucose deficit showed significant memory impairments, reduction of synaptic long-term potentiation, increased tau phosphorylation, which was mediated by the activation of P38 MAPK Kinase pathway. We believe our studies demonstrate for the first time that reduced glucose availability in the central nervous system directly triggers behavioral deficits by promoting the development of tau neuropathology and synaptic dysfunction. Since restoring brain glucose levels and metabolism could afford the opportunity to positively influence the entire AD phenotype, this approach should be considered as a novel and viable therapy for preventing and/or halting the disease progression.

  3. Edaravone alleviates Alzheimer's disease-type pathologies and cognitive deficits.

    Science.gov (United States)

    Jiao, Shu-Sheng; Yao, Xiu-Qing; Liu, Yu-Hui; Wang, Qing-Hua; Zeng, Fan; Lu, Jian-Jun; Liu, Jia; Zhu, Chi; Shen, Lin-Lin; Liu, Cheng-Hui; Wang, Ye-Ran; Zeng, Gui-Hua; Parikh, Ankit; Chen, Jia; Liang, Chun-Rong; Xiang, Yang; Bu, Xian-Le; Deng, Juan; Li, Jing; Xu, Juan; Zeng, Yue-Qin; Xu, Xiang; Xu, Hai-Wei; Zhong, Jin-Hua; Zhou, Hua-Dong; Zhou, Xin-Fu; Wang, Yan-Jiang

    2015-04-21

    Alzheimer's disease (AD) is one of most devastating diseases affecting elderly people. Amyloid-β (Aβ) accumulation and the downstream pathological events such as oxidative stress play critical roles in pathogenesis of AD. Lessons from failures of current clinical trials suggest that targeting multiple key pathways of the AD pathogenesis is necessary to halt the disease progression. Here we show that Edaravone, a free radical scavenger that is marketed for acute ischemic stroke, has a potent capacity of inhibiting Aβ aggregation and attenuating Aβ-induced oxidation in vitro. When given before or after the onset of Aβ deposition via i.p. injection, Edaravone substantially reduces Aβ deposition, alleviates oxidative stress, attenuates the downstream pathologies including Tau hyperphosphorylation, glial activation, neuroinflammation, neuronal loss, synaptic dysfunction, and rescues the behavioral deficits of APPswe/PS1 mice. Oral administration of Edaravone also ameliorates the AD-like pathologies and memory deficits of the mice. These findings suggest that Edaravone holds a promise as a therapeutic agent for AD by targeting multiple key pathways of the disease pathogenesis.

  4. Motor development of children with attention deficit hyperactivity disorder

    Directory of Open Access Journals (Sweden)

    Francisco Rosa Neto

    2015-09-01

    Full Text Available Objective:To compare both global and specific domains of motor development of children with attention deficit hyperactivity disorder (ADHD with that of typically developing children.Methods:Two hundred children (50 children with clinical diagnoses of ADHD, according to the DSM-IV-TR and 150 typically developing controls, aged 5 to 10 years, participated in this cross-sectional study. The Motor Development Scale was used to assess fine and global motricity, balance, body schema, and spatial and temporal organization.Results:Between-group testing revealed statistically significant differences between the ADHD and control groups for all domains. The results also revealed a deficit of nearly two years in the motor development of children with ADHD compared with the normative sample.Conclusion:The current study shows that ADHD is associated with a delay in motor development when compared to typically developing children. The results also suggested difficulties in certain motor areas for those with ADHD. These results may point to plausible mechanisms underlying the relationship between ADHD and motor difficulties.

  5. Regulation of the genes involved in neurotransmission in Attention Deficit/Hyperactivity Disorder

    Directory of Open Access Journals (Sweden)

    Cuch Barbara

    2015-06-01

    Full Text Available Attention Deficit Hyperactivity Disorder is the full name of the disease commonly deemed ADHD. This disease is most frequently diagnosed in childhood, and it affects up to 12 % of all children world-wide. The current clinical criteria (the base for diagnosis can be found in DSM -V. The core symptoms are divided in three groups: hyperactivity, impulsivity and impaired attention. The aetiology of the disorder is combined, including a wide range of factors, and the genetic, environmental, toxic, perinatal background is taken into account. Because, currently, more and more studies are seeking to explore the heritability of the disorder, the aim of this study is to review the information provided by different research centres which discuss the genetic background of the disease. Herein, we present the results of different studies gathered from the online database. Our findings indicate that the participation of genetic factors within this disorder is supported by family, twin and adoption studies. Indeed, in current literature, researchers estimate that there is a higher risk of developing ADHD among children from families with an ADHD history. Of particular note is that there are some studies indicating particular genes that determine the susceptibility to ADHD. Such studies make mention that most of these genes encode components of the dompaminergic and serotoninergic neurotransmission systems. Researchers in the field, thus, are attempting to link the presence of certain alleles in affected children with their response to treatment. Yet, while ADHD is now considered as being a disorder of genetic background, we cannot indicate a single gene or its mutation that would be crucial in the aetiology and diagnosis. Still, a number of candidate genes have been reported so far.

  6. THE INTERNATIONALISATION OF ACCOUNTING EDUCATION UNDER ECONOMIC GLOBALISATION

    Institute of Scientific and Technical Information of China (English)

    JialinXu

    2004-01-01

    This paper maintains that the trend toward economic globalisation, along with the resulting expectations and call for the internationalisation of accounting systems,are the basis for the concept of internationalizing Chinese accounting education. In fact, such dramatic changes in the economic and business environment have triggered suggestions for major changes in the accounting profession from the eight economic coordination organisations and international accounting bodies, which further reinforces the notion of internationalisation. Our current accounting pedagogy should reform in order to reflect the internationalisation of accounting education.

  7. Chronic Methamphetamine Exposure Produces a Delayed, Long-Lasting Memory Deficit

    OpenAIRE

    North, Ashley; Swant, Jarod; Salvatore, Michael F.; Gamble-George, Joyonna; Prins, Petra; Butler, Brittany; Mittal, Mukul K.; Heltsley, Rebecca; Clark, John T.; Khoshbouei, Habibeh

    2013-01-01

    Methamphetamine (METH) is a highly addictive and neurotoxic psychostimulant. Its use in humans is often associated with neurocognitive impairment. Whether this is due to long-term deficits in short-term memory and/or hippocampal plasticity remains unclear. Recently, we reported that METH increases baseline synaptic transmission and reduces LTP in an ex vivo preparation of the hippocampal CA1 region from young mice. In the current study, we tested the hypothesis that a repeated neurotoxic regi...

  8. Greenland's balance of Payments and Self-governance

    DEFF Research Database (Denmark)

    Aage, Hans

    Why is the current account of Greenland a topical issue, while those of Denmark and of the island of Bornholm in the Baltic Sea are not? Has the current account anything to do with future inde­pendence? It is ar­gued that balance of payments and foreign debt are closely connected to political and...... of produc­tion and living standards and large current account deficits. It is possible to remove the trade balance deficit and the need for Danish transfers simultaneously, but this would require higher tax rates and huge increases of exports.......Why is the current account of Greenland a topical issue, while those of Denmark and of the island of Bornholm in the Baltic Sea are not? Has the current account anything to do with future inde­pendence? It is ar­gued that balance of payments and foreign debt are closely connected to political...... and eco­nomic national identi­ty. Until recently Greenland's current account was positive by large amounts, which were unex­plained, as it proved impos­sible to uncover corresponding capital account defi­cits. However, im­proved balance of payments statistics together with sim­ple compu...

  9. Ballistic deficit correction

    International Nuclear Information System (INIS)

    Duchene, G.; Moszynski, M.; Curien, D.

    1991-01-01

    The EUROGAM data-acquisition has to handle a large number of events/s. Typical in-beam experiments using heavy-ion fusion reactions assume the production of about 50 000 compound nuclei per second deexciting via particle and γ-ray emissions. The very powerful γ-ray detection of EUROGAM is expected to produce high-fold event rates as large as 10 4 events/s. Such high count rates introduce, in a common dead time mode, large dead times for the whole system associated with the processing of the pulse, its digitization and its readout (from the preamplifier pulse up to the readout of the information). In order to minimize the dead time the shaping time constant τ, usually about 3 μs for large volume Ge detectors has to be reduced. Smaller shaping times, however, will adversely affect the energy resolution due to ballistic deficit. One possible solution is to operate the linear amplifier, with a somewhat smaller shaping time constant (in the present case we choose τ = 1.5 μs), in combination with a ballistic deficit compensator. The ballistic deficit can be corrected in different ways using a Gated Integrator, a hardware correction or even a software correction. In this paper we present a comparative study of the software and hardware corrections as well as gated integration

  10. Cognitive mapping deficits in schizophrenia: a critical overview.

    Science.gov (United States)

    Bose, Anushree; Agarwal, Sri Mahavir; Kalmady, Sunil V; Venkatasubramanian, Ganesan

    2014-01-01

    Hippocampal deficits are an established feature of schizophrenia and are complementary with recent evidences of marked allocentric processing deficits being reported in this disorder. By "Cognitive mapping" we intend to refer to the concepts from the seminal works of O'Keefe and Nadel (1978) that led to the development of cognitive map theory of hippocampal function. In this review, we summarize emerging evidences and issues that indicate that "Cognitive mapping deficits" form one of the important cognitive aberrations in schizophrenia. The importance has been placed upon hippocampally mediated allocentric processing deficits and their role in pathology of schizophrenia, for spatial/representational cognitive deficits and positive symptoms in particular. It is modestly summarized that emerging evidences point toward a web of spatial and cognitive representation errors concurrent with pronounced hippocampal dysfunction. In general, it can be stated that there are clear and consistent evidences that favor the cognitive mapping theory in explaining certain deficits of schizophrenia and for drawing out a possible and promising endophenotype/biomarkers. Further research in this regard demands attention.

  11. Measuring Working Memory Deficits in Aphasia

    Science.gov (United States)

    Mayer, Jamie F.; Murray, Laura L.

    2012-01-01

    Purpose: Many adults with aphasia demonstrate concomitant deficits in working memory (WM), but such deficits are difficult to quantify because of a lack of validated measures as well as the complex interdependence between language and WM. We examined the feasibility, reliability, and internal consistency of an "n"-back task for…

  12. Influence of water deficit on transpiration and radiation use efficiency of chickpea (Cicer arietinum L.)

    International Nuclear Information System (INIS)

    Singh, P.; Sri Rama, Y.V.

    1989-01-01

    Information on the relationship between biomass production, radiation use and water use of chickpea (Cicer arietinum L.) is essential to estimate biomass production in different water regimes. Experiments were conducted during three post-rainy seasons on a Vertisol (a typic pallustert) to study the effect of water deficits on radiation use, radiation use efficiency (RUE), transpiration and transpiration efficiency (TE) of chickpea. Different levels of soil water availability were created, either by having irrigated and non-irrigated plots or using a line source. Biomass production was linearly related to both cumulative intercepted solar radiation and transpiration in both well watered and water deficit treatments. Soil water availability did not affect RUE (total dry matter produced per unit of solar radiation interception) when at least 30% of extractable soil water (ESW) was present in the rooting zone, but below 30% ESW, RUE decreased linearly with the decrease in soil water content. RUE was also significantly correlated (R 2 = 0.61, P < 0.01) with the ratio of actual to potential transpiration (T/Tp) and it declined curvilinearly with the decrease in T/Tp. TE decreased with the increase in saturation deficit (SD) of air. Normalization of TE with SD gave a conservative value of 4.8 g kPa kg −1 . To estimate biomass production of chickpea in different environments, we need to account for the effect of plant water deficits on RUE in a radiation-based model and the effect of SD on TE in a transpiration-based model. (author)

  13. Attention Deficit Hyperactivity Disorder in Adolescents With Epilepsy.

    Science.gov (United States)

    Kwong, Karen L; Lam, David; Tsui, Sarah; Ngan, Mary; Tsang, Brian; Lam, Siu M

    2016-04-01

    We examined attention-deficit hyperactivity disorder in adolescents with epilepsy and the association with seizure-related and sociodemographic variables. Strengths and Weakness of Attention-Deficit Hyperactivity Disorder Symptoms and Normal Behaviors rating scale was administered to 122 children with epilepsy and 50 children with asthma, aged 10 to 18 years attending mainstream schools. Twenty-nine (23.7%) adolescents with epilepsy compared with five (10%) with asthma had attention deficit hyperactivity disorder (P = 0.037). Adolescents with epilepsy had a significantly higher score in the inattention subscale when compared with those with asthma (-0.25 ± 1.2 vs -0.64 ± 1.07, P = 0.049). Combined subtype was most frequent in the epilepsy group. Oppositional defiant disorders were more prevalent in those having attention deficit hyperactivity disorder. Psychiatric assistance had only been provided to one third of our patients with epilepsy and attention deficit hyperactivity disorder at the time of study. There was a negative correlation between attention deficit hyperactivity disorder scores and age of seizure onset. A positive correlation was observed between the number of antiepileptic drugs and the inattentive subscale score. The impact of various correlates on individual subtypes was not identical. Independent risk factors associated with attention deficit hyperactivity disorder were medical comorbidities (odds ratio = 12.82, 95% confidence interval 4.44, 37.03, P Attention deficit hyperactivity disorder is overrepresented in adolescents with epilepsy; screening for its symptoms should be an integral part of management in adolescents with epilepsy. Copyright © 2016 Elsevier Inc. All rights reserved.

  14. Bilingual Education and Accountability: A Perceptual View.

    Science.gov (United States)

    Hernandez-Domingues, Jose L.; Gertenbach, Donald

    This paper discusses (1) The Current Definition of Bilingual Education, (2) The Origin of Accountability, (3) The Empirical and Rational View of Education, (4) Man Defines Himself or Is Defined, and (5) Who Is Accountable? A list of notes is included in the study. (SK)

  15. Current status and trends, organizational methods accounting and analysis of innovative enterprises’ venture financing

    Directory of Open Access Journals (Sweden)

    S.V. Rudeychuk

    2016-09-01

    Full Text Available The article examines the specific features and tendencies of development of venture financing in Ukraine. It shows the role of venture capital in the further development of Ukraine economy, this role is in financing and development of innovation, distribution of new technologies and increase of employment of highly professional staff in the territory of Ukraine. The authors determine the influence of characteristics of such financing on the formation of organization and methods of accounting and economic analysis of operations with venture capital investments. The paper grounds the necessity of accounting development and analytical support of innovative enterprises’ venture financing management; the state is caused by the need to attract additional funding from venture investors to finance the production and release of innovative products and businesses. The authors determine the directions of solving problems in accounting organization and methods and economic analysis of innovative enterprises’ venture financing, respectively, for the needs of all entities doing business venture and taking into account the peculiarities of this type of investment capital.

  16. The level of audiovisual print-speech integration deficits in dyslexia.

    Science.gov (United States)

    Kronschnabel, Jens; Brem, Silvia; Maurer, Urs; Brandeis, Daniel

    2014-09-01

    The classical phonological deficit account of dyslexia is increasingly linked to impairments in grapho-phonological conversion, and to dysfunctions in superior temporal regions associated with audiovisual integration. The present study investigates mechanisms of audiovisual integration in typical and impaired readers at the critical developmental stage of adolescence. Congruent and incongruent audiovisual as well as unimodal (visual only and auditory only) material was presented. Audiovisual presentations were single letters and three-letter (consonant-vowel-consonant) stimuli accompanied by matching or mismatching speech sounds. Three-letter stimuli exhibited fast phonetic transitions as in real-life language processing and reading. Congruency effects, i.e. different brain responses to congruent and incongruent stimuli were taken as an indicator of audiovisual integration at a phonetic level (grapho-phonological conversion). Comparisons of unimodal and audiovisual stimuli revealed basic, more sensory aspects of audiovisual integration. By means of these two criteria of audiovisual integration, the generalizability of audiovisual deficits in dyslexia was tested. Moreover, it was expected that the more naturalistic three-letter stimuli are superior to single letters in revealing group differences. Electrophysiological and hemodynamic (EEG and fMRI) data were acquired simultaneously in a simple target detection task. Applying the same statistical models to event-related EEG potentials and fMRI responses allowed comparing the effects detected by the two techniques at a descriptive level. Group differences in congruency effects (congruent against incongruent) were observed in regions involved in grapho-phonological processing, including the left inferior frontal and angular gyri and the inferotemporal cortex. Importantly, such differences also emerged in superior temporal key regions. Three-letter stimuli revealed stronger group differences than single letters. No

  17. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Berinde Sorin Romulus

    2012-12-01

    Full Text Available Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used with nonchalance at enterprise level, irrespective of their size or the industry within which they operate, fact that appears from different studies undertaken globally in recent years.Even though there are many studies based on the creative accounting phenomenon and on other subjects deriving from it, we considered both interesting and necessary an analysis of the articles that tackle different aspects concerning creative accounting, published after 1990 until now within the highest rated journals in the field of accounting. The main objective of this study is to identify the main research areas in order to emphasize the main existent shortcomings and to outline possible solutions concerning future research directions in this field. Of course, from this main objective derive a few sub-objectives which we will try to achieve by means of the quantitative study. The quantitative study is based on the analysis of researches performed in the filed of creative accounting and its aim is to observe their evolution within the concerned period of time, to analyze the main research directions approached, but also to study the predominant research current and the main type of research applied. Moreover, within this stage we have also analyzed the geographical areas on which the studies performed within the selected articles were based. The present study is far from being exhaustive, but it surely represents a starting point and an informative source for future research in the field of creative accounting. We may conclude that most of the researches conducted within the creative accounting field fall within the main research current, which in our case is positivism. Concerning the type of research, we can observe that the

  18. Balance of Payment Dynamic in Indonesia and the Structure of Economy

    Directory of Open Access Journals (Sweden)

    Telisa Falianty

    2018-03-01

    Full Text Available This paper will assess in aggregate and detail the trend of BOP and its component in Indonesia. Stationarity test will be employed to each component of Indonesian BOP to assess the persistency. This study will calculate the balance of payment constrained growth (BOPC using Kalman Filter technique (state space model. The BOP, secondary income, and financial account are found to be stationer which means that the data are mean reverting. On the other hand, current account balance, trade balance, service balance, primary income, and capital account balance are unit root. This paper found the evidence of the importance of commodity price to Indonesian current account and export. Indonesian dependency on commodity-based export need to be restructured. Indonesia should also consider the side effect of FDI as a source of financing for current account deficit, without ignoring the positive effect of FDI and the volatility of portfolio investment. The persistency of primary income deficit should also become Indonesian future policy agenda.

  19. Accounting for Veterans’ Educational Assistance Benefits

    Science.gov (United States)

    1984-06-01

    today’s accounting records. It represents a deferred compensation S earned for present employment. If this cost is omitted from financial statements...that would provide a quantitative basis from which to allocate earned educational benefits as a current employment cost . Pension S accounting ...September 1967, pp. 37-51. 32. Horngren , C.T., Cost Accounting : A Managerial Emphasis, Englewood Cliffs, NJ, Prentice-Hall, inc., 1972. 33. Matz, A

  20. Testing the macroeconomic impact of the budget deficit in EU Member States using linear regression with fixed effects

    Directory of Open Access Journals (Sweden)

    Dalian Marius DORAN

    2017-11-01

    Full Text Available The article aims to research impact of budget balance, whether surplus or deficit, on the main indicator characterizing the economic growth of a country, namely GDP and the inflation rate in the 27 European Union Member States and the United Kingdom. For this analysis was used panel data, taking into account the period from 2001 to 2015. The method used for the analysis is the linear regression with fixed effects and with Driscoll-Kraay standard errors. The dependent variables are the growth rate of real GDP and the inflation rate, and the independent variable is the budget balance (surplus or deficit. The results obtained after using econometric software Stata shows a positive impact of budget balance on growth in the European Union for the analyzed period.

  1. The Accounting Policy: Paradoxes of Implementation in Ukraine

    Directory of Open Access Journals (Sweden)

    Lukin Vladimir О.

    2018-01-01

    Full Text Available The article is aimed at researching the contradictions associated with the use of the term of «accounting policy» in Ukraine. It is displayed that in normative documents the formulation of accounting policy does not always meet the requirements of the system of international standards. As a result, accounting policies are often being understand as the measures that are actually related to the accounting organization; an accounting policy is established not only for financial accounting and reporting, but also (not always justified for the managerial and tax accounting. It has been proved that the current accounting policy has not only positive but also negative aspects for the national accounting system.

  2. Memory systems in schizophrenia: Modularity is preserved but deficits are generalized.

    Science.gov (United States)

    Haut, Kristen M; Karlsgodt, Katherine H; Bilder, Robert M; Congdon, Eliza; Freimer, Nelson B; London, Edythe D; Sabb, Fred W; Ventura, Joseph; Cannon, Tyrone D

    2015-10-01

    Schizophrenia patients exhibit impaired working and episodic memory, but this may represent generalized impairment across memory modalities or performance deficits restricted to particular memory systems in subgroups of patients. Furthermore, it is unclear whether deficits are unique from those associated with other disorders. Healthy controls (n=1101) and patients with schizophrenia (n=58), bipolar disorder (n=49) and attention-deficit-hyperactivity-disorder (n=46) performed 18 tasks addressing primarily verbal and spatial episodic and working memory. Effect sizes for group contrasts were compared across tasks and the consistency of subjects' distributional positions across memory domains was measured. Schizophrenia patients performed poorly relative to the other groups on every test. While low to moderate correlation was found between memory domains (r=.320), supporting modularity of these systems, there was limited agreement between measures regarding each individual's task performance (ICC=.292) and in identifying those individuals falling into the lowest quintile (kappa=0.259). A general ability factor accounted for nearly all of the group differences in performance and agreement across measures in classifying low performers. Pathophysiological processes involved in schizophrenia appear to act primarily on general abilities required in all tasks rather than on specific abilities within different memory domains and modalities. These effects represent a general shift in the overall distribution of general ability (i.e., each case functioning at a lower level than they would have if not for the illness), rather than presence of a generally low-performing subgroup of patients. There is little evidence that memory impairments in schizophrenia are shared with bipolar disorder and ADHD. Copyright © 2015 Elsevier B.V. All rights reserved.

  3. Pharmacologic behavior management of pediatric dental patients diagnosed with attention deficit disorder/attention deficit hyperactivity disorder.

    Science.gov (United States)

    Kerins, Carolyn A; McWhorter, Alton G; Seale, N Sue

    2007-01-01

    The purpose of this study was to conduct a survey of Texas pediatric dentists to determine: (1) the percentage of patients they treat with attention deficit disorder (ADD)/attention deficit hyperactivity disorder (ADHD); (2) the behavior management techniques that are utilized to treat their patients who suffer from ADD/ADHD; and (3) the relative success rates of these techniques in their practices. A 17-question, single-answer, multiple choice survey was mailed to 343 Texas pediatric dentists. The mailing list was obtained from American Academy of Pediatric Dentistry and Texas Academy of Pediatric Dentistry member rosters. One mailing was sent, including a self-addressed stomped envelope, for returned responses. A 54% response rate (186 surveys) revealed that nitrous oxide was the most frequently used pharmacologic behavior management technique; however, demerol/promethazine/nitrous oxide was rated as effective most often for treating ADD/ADHD patients. Practitioners believe the incidence of attention deficit disorder/attention deficit hyperactivity disorder is increasing, and they are familiar with the medications used to treat the conditions. Texas pediatric dentists are using a variety of sedation techniques and are interested in developing guidelines for sedation of these patients.

  4. Implementing Environmental Management Accounting: Status and Challenges

    DEFF Research Database (Denmark)

    Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content......Table of contents Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental......: Visualizing the Policy Challenges of Environmental Management Accounting; Dick Osborn. Section 2 Exploring EMA implementation issues. 6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting; Marcus Wagner. 7. Environmental Risk...

  5. Factor Structure of Attention Deficit Hyperactivity Disorder Symptoms for Children Age 3 to 5 Years

    Science.gov (United States)

    McGoey, Kara E.; Schreiber, James; Venesky, Lindsey; Westwood, Wendy; McGuirk, Lindsay; Schaffner, Kristen

    2015-01-01

    The diagnosis of attention deficit hyperactivity disorder (ADHD) distinguishes two dimensions of symptoms, inattention and hyperactivity-impulsivity for ages 3 to adulthood. Currently, no separate classification for preschool-age children exists, whereas preliminary research suggests that the two-factor structure of ADHD may not match the…

  6. Attention-Deficit/Hyperactivity Disorder among Children with and without Intellectual Disability: An Examination across Time

    Science.gov (United States)

    Neece, C. L.; Baker, B. L.; Blacher, J.; Crnic, K. A.

    2011-01-01

    Background: Children with intellectual and developmental disabilities are at heightened risk for mental disorders, and disruptive behaviour disorders appear to be the most prevalent. The current study is a longitudinal examination of attention-deficit/hyperactivity disorder (ADHD) among children with and without intellectual disability (ID) across…

  7. Cognitive deficits of executive functions and decision-making in obsessive-compulsive disorder.

    Science.gov (United States)

    Dittrich, Winand H; Johansen, Thomas

    2013-10-01

    The nature of cognitive deficits in obsessive-compulsive disorder (OCD) is characterized by contradictory findings in terms of specific neuropsychological deficits. Selective impairments have been suggested to involve visuospatial memory, set shifting, decision-making and response inhibition. The aim of this study was to investigate cognitive deficits in decision-making and executive functioning in OCD. It was hypothesized that the OCD patients would be less accurate in their responses compared to the healthy controls in rational decision-making on a version of the Cambridge gambling task (CGT) and on the color-word interference test and on a version of the Tower of Hanoi test (tower test) of executive functioning. Thirteen participants with OCD were compared to a group of healthy controls (n = 13) matched for age, gender, education and verbal IQ. Results revealed significant differences between the OCD group and the healthy control group on quality of decision-making on the CGT and for achievement score on the tower test. On these two tasks the OCD group performed worse than the healthy control group. The symptom-dimension analysis revealed performance differences where safety checking patients were impaired on the tower test compared to contamination patients. Results are discussed in the framework of cognition and emotion processing and findings implicate that OCD models should address, specifically, the interaction between cognition and emotion. Here the emotional disruption hypothesis is forwarded to account for the dysfunctional behaviors in OCD. Further implications regarding methodological and inhibitory factors affecting cognitive information processing are highlighted. © 2013 The Scandinavian Psychological Associations.

  8. Conceptual physics differences by pedagogy and gender: Questioning the deficit model

    Science.gov (United States)

    Majors, Twanelle Deann Walker

    The differences in physics performance between males and females have been studied extensively (Blue & Heller, 2003; Coletta, 2015; Madsen, McKagan, & Sayre 2013; McCullough, 2002, 2004, 2011; Pollock, Finkelstein, & Kost, 2007; Zohar & Sela, 2003). The purpose of this study was to look at the ways teaching methods and assessment choices have fabricated a gender gap. Deficit ways of thinking have further marginalized women by renegotiating prior acts of power that initiated and perpetuated marginalization. Outside of the deficit model, the blame for the underperformance of females has been attributed to discourses of power as well as less-than-critical ways of evaluating learning and schooling. Students in introductory algebra-based physics courses from 2008-2014 at Tennessee Technological University were self-enrolled in PHYS2010 sections that were taught using either a traditional or constructivist, interactive-engagement Learner-centered Environment for Algebra-based Physics (LEAP) pedagogy. Propensity scoring on all feasible and relevant independent variables was used to adjust for the probability of students choosing either LEAP or traditional sections. The Force Concept Inventory (FCI) and Gender Force Concept Inventory (GFCI) were used as the measures to gauge students' performance on physics concepts. The results showed that there were no differences in the FCI or GFCI performance of males and females. Results also showed that when accounting for pretest performance and the likelihood of choosing a LEAP section, LEAP pedagogy accounted for roughly 30% of performance differences. Not only was this true on the average, it was true for both genders. This meant that the main effect of LEAP pedagogy was even stronger and more generalizable. Gender did not moderate pedagogy, indicating that a pedagogy gap focus was more appropriate for evaluating physics learners.

  9. Focusing on ADHD - Attention Deficit Hyperactivity Disorder

    Science.gov (United States)

    ... September 2014 Print this issue Focusing on ADHD Attention Deficit Hyperactivity Disorder En español Send us your comments ... might be signs of a developmental disorder called attention deficit hyperactivity disorder, or ADHD. ADHD is a common ...

  10. Evaluating Sleep Disorders amongst Children with Attention Deficit/ Hyperactivity Disorder (ADHD)

    OpenAIRE

    Khalil Esmaeilpour; Leila Mehdizadeh Fanid; Azam Hosein nejad

    2017-01-01

    Background: The attention deficit/ hyperactivity disorder (ADHD) is one of the most compromising mental disorders of childhood and adolescence. Subsequently, different studies in recent years were conducted on the relationship between sleep disturbances and ADHD in children. About 30% of children and 60% to 80% of adults with ADHD develop sleep disorders, which may result in cognitive and behavioral changes in the patients. The current study aimed at comparing sleep disorders in children with...

  11. Annual review and directors' report and accounts

    International Nuclear Information System (INIS)

    1992-07-01

    This annual report of Midlands Electricity PLC (MEB) presents a financial review of the Group and the directors' and auditors reports. Historical and current cost profit and loss accounts, balance sheets and cash flow statements are tabulated. The Group's financial history and regulatory accounts are also presented. (UK)

  12. Resting fMRI measures are associated with cognitive deficits in schizophrenia assessed by the MATRICS consensus cognitive battery

    Science.gov (United States)

    He, Hao; Bustillo, Juan; Du, Yuhui; Yu, Qingbao; Jones, Thomas R.; Jiang, Tianzi; Calhoun, Vince D.; Sui, Jing

    2015-03-01

    The cognitive deficits of schizophrenia are largely resistant to current treatment, and are thus a life-long burden to patients. The MATRICS consensus cognitive battery (MCCB) provides a reliable and valid assessment of cognition across a comprehensive set of cognitive domains for schizophrenia. In resting-state fMRI, functional connectivity associated with MCCB has not yet been examined. In this paper, the interrelationships between MCCB and the abnormalities seen in two types of functional measures from resting-state fMRI—fractional amplitude of low frequency fluctuations (fALFF) and functional network connectivity (FNC) maps were investigated in data from 47 schizophrenia patients and 50 age-matched healthy controls. First, the fALFF maps were generated and decomposed by independent component analysis (ICA), and then the component showing the highest correlation with MCCB composite scores was selected. Second, the whole brain was separated into functional networks by group ICA, and the FNC maps were calculated. The FNC strengths with most significant correlations with MCCB were displayed and spatially overlapped with the fALFF component of interest. It demonstrated increased cognitive performance associated with higher fALFF values (intensity of regional spontaneous brain activity) in prefrontal regions, inferior parietal lobe (IPL) but lower ALFF values in thalamus, striatum, and superior temporal gyrus (STG). Interestingly, the FNC showing significant correlations with MCCB were in well agreement with the activated regions with highest z-values in fALFF component. Our results support the view that functional deficits in distributed cortico-striato-thalamic circuits and inferior parietal lobe may account for several aspects of cognitive impairment in schizophrenia.

  13. Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises

    Directory of Open Access Journals (Sweden)

    Lenka Zemánková

    2015-01-01

    Full Text Available Creative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting manipulation. The focus of the research on small and micro-enterprises stems from little attention paid to these enterprises and the undeniable importance of small and micro-enterprises for the economy. Primary research is based on the examination of a phenomenological paradigm, i.e. it focuses on understanding human behaviour on the basis of a reference framework for research participants. The main research method used in research is a comparative case study, which is one of few methods that allow research of this sensitive topic. Research will focus on the existence of a big bath in the company’s ratio of profit and turnover as a determinant of a change in the company’s approach to creative accounting.

  14. Accounting Practices Regarding the Non-Current Assets Held for Sale

    Directory of Open Access Journals (Sweden)

    Marinela Manea

    2010-12-01

    Full Text Available Generally the non-current assets, and especially the tangible assets, are held by the entity (as it results from their very definition in order to be used in the production of goods or for services, to be rented to the thirds or to be used for administrative purposes during several periods. For the time interval that a non-current asset is not classified as being held for sale, its recognition and implicitly its assessment will be done in accordance with the provisions of the applicable International Financial Reporting Standards; after the classification of the respective asset as being held with the intention of subsequent sale there will be applicable the provisions of the contemporary IFRS norm 5 “Non-current assets held for sale and discontinued activities”.

  15. Do cognitive measures of response inhibition differentiate between attention deficit/hyperactivity disorder and borderline personality disorder?

    NARCIS (Netherlands)

    Dijk, F.E. van; Schellekens, A.F.A.; Broek, P.J.A. van den; Kan, C.C.; Verkes, R.J.; Buitelaar, J.K.

    2014-01-01

    This study examined whether cognitive measures of response inhibition derived from the AX-CPT are able to differentiate between adult attention deficit/hyperactivity disorder (ADHD), borderline personality disorder (BPD), and healthy controls (HC). Current DSM-IV-TR symptoms of ADHD and BPD were

  16. Five countries pioneering accrual budgeting and accounting in central government

    NARCIS (Netherlands)

    Dees, M.; Neelissen, P.A.

    2004-01-01

    In its 2001 Budget Memorandum, the Dutch government announced that accrual budgeting and accounting would replace the current obligation-cash budgeting and accounting system in ministerial budgets and accounts in several years’ time.

  17. Attention deficit/hyperactivity disorder blame game: a study on the positioning of professionals, teachers and parents.

    Science.gov (United States)

    Frigerio, Alessandra; Montali, Lorenzo; Fine, Michelle

    2013-11-01

    Attention deficit/hyperactivity disorder is currently the most debated childhood psychiatric diagnosis. Given the circulation of competing perspectives about the 'real' causes of children's behaviour and the 'best' way to treat them, we aim to analyse the interactions of the central social actors' discourses about attention deficit/hyperactivity disorder children within the Italian context. Adopting a multi-method approach, we focus on the polyphonic chorus of voices surrounding the child, studying the discourses of mental health professionals, teachers and parents. These actors are representative of three contexts that are deeply engaged with attention deficit/hyperactivity disorder: medical institutions, schools and families. Our theoretical and methodological approach integrates positioning theory, the Bakhtinian notion of dialogical thinking and discourse analysis to study stakeholders' reflexive and interactive positioning in terms of the attribution of rights, duties, responsibilities and power issues. The results show that mutual blame is a constitutive element of relational dynamics among the key adults surrounding attention deficit/hyperactivity disorder children. We argue that these conflicting relationships are not merely related to the debate regarding the validity of the attention deficit/hyperactivity disorder diagnosis. Rather, the mutual blame centres on questions of compliance, recognition of authority and morality. Through the blame game, adults negotiate their own and others' subjectivity in ways that simultaneously (re)produce power relationships and resistance efforts.

  18. Institutions and accounting standard transformation:Observations from Japan

    Institute of Scientific and Technical Information of China (English)

    Naohiro; Urasaki

    2014-01-01

    This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  19. Institutions and accounting standard transformation: Observations from Japan

    Directory of Open Access Journals (Sweden)

    Naohiro Urasaki

    2014-03-01

    Full Text Available This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  20. Established risk factors account for most of the racial differences in cardiovascular disease mortality.

    Directory of Open Access Journals (Sweden)

    Sean O Henderson

    Full Text Available BACKGROUND: Cardiovascular disease (CVD mortality varies across racial and ethnic groups in the U.S., and the extent that known risk factors can explain the differences has not been extensively explored. METHODS: We examined the risk of dying from acute myocardial infarction (AMI and other heart disease (OHD among 139,406 African-American (AA, Native Hawaiian (NH, Japanese-American (JA, Latino and White men and women initially free from cardiovascular disease followed prospectively between 1993-1996 and 2003 in the Multiethnic Cohort Study (MEC. During this period, 946 deaths from AMI and 2,323 deaths from OHD were observed. Relative risks of AMI and OHD mortality were calculated accounting for established CVD risk factors: body mass index (BMI, hypertension, diabetes, smoking, alcohol consumption, amount of vigorous physical activity, educational level, diet and, for women, type and age at menopause and hormone replacement therapy (HRT use. RESULTS: Established CVD risk factors explained much of the observed racial and ethnic differences in risk of AMI and OHD mortality. After adjustment, NH men and women had greater risks of OHD than Whites (69% excess, P<0.001 and 62% excess, P = 0.003, respectively, and AA women had greater risks of AMI (48% excess, P = 0.01 and OHD (35% excess, P = 0.007. JA men had lower risks of AMI (51% deficit, P<0.001 and OHD (27% deficit, P = 0.001, as did JA women (AMI, 37% deficit, P = 0.03; OHD, 40% deficit, P = 0.001. Latinos had underlying lower risk of AMI death (26% deficit in men and 35% in women, P = 0.03. CONCLUSION: Known risk factors explain the majority of racial and ethnic differences in mortality due to AMI and OHD. The unexplained excess in NH and AA and the deficits in JA suggest the presence of unmeasured determinants for cardiovascular mortality that are distributed unequally across these populations.

  1. The effects of attention on age-related relational memory deficits: Evidence from a novel attentional manipulation

    Science.gov (United States)

    Kim, So-Yeon; Giovanello, Kelly S.

    2011-01-01

    Healthy aging is often accompanied by episodic memory decline. Prior studies have consistently demonstrated that older adults show disproportionate deficits in relational memory (RM) relative to item memory (IM). Despite rich evidence of an age-related RM deficit, the source of this deficit remains unspecified. One of the most widely investigated factors of age-related RM impairment is a reduction in attentional resources. However, no prior studies have demonstrated that reduced attentional resources are the critical source of age-related RM deficits. Here, we utilized qualitatively different attention tasks, and tested whether reduced attention for relational processing underlies the RM deficit observed in aging. In Experiment 1, we imposed either item-detection or relation-detection attention tasks on young adults during episodic memory encoding, and found that only the concurrent attention task involving relational processing disproportionately impaired RM performance in young adults. Moreover, by ruling out the possible confound of task-difficulty on the disproportionate RM impairment, we further demonstrated that reduced relational attention is a key factor for the age-related RM deficit. In Experiment 2, we replicated the results from Experiment 1 using different materials of stimuli and found that the effect of relational attention on RM is material-general. The results of Experiment 2 also showed that reducing attentional resources for relational processing in young adults strikingly equated their RM performance to that of older adults. Thus, the current study documents the first evidence that reduced attentional resources for relational processing are a critical factor for the relational memory impairment observed in aging. PMID:21707178

  2. Bank Accounts for Public Finance Agencies Income

    Directory of Open Access Journals (Sweden)

    Paweł Lenio

    2014-03-01

    Full Text Available The subject of this paper are bank accounts for public finance agencies income. The article describes characteristics of accounts for all three kinds of agencies: government and municipal units working in regards to statue of education and units with headquarters in foreign countries. The author presents a detailed directory of income for particular accounts and the allocation of said income. This paper also deals with the optionality of those dedicated bank accounts and the competence for erecting them. In a smaller scope there are presented the controversies of establishing bank accounts for public finance agencies income in the past, before the current statue of public finance.

  3. Materials accounting at Los Alamos National Laboratory

    International Nuclear Information System (INIS)

    Erkkila, B.H.; Roberts, N.J.

    1989-01-01

    This presentation gives an overview of the accounting system used at the Los Alamos National Laboratory by the Los Alamos Nuclear Material Accounting and Safeguards System (MASS). This system processes accounting data in real time for bulk materials, discrete items, and materials undergoing dynamic processing. The following topics are covered in this chapter: definitions; nuclear material storage; nuclear material storage; computer system; measurement control program; inventory differences; and current programs and future plans

  4. Deficits in discrimination after experimental frontal brain injury are mediated by motivation and can be improved by nicotinamide administration.

    Science.gov (United States)

    Vonder Haar, Cole; Maass, William R; Jacobs, Eric A; Hoane, Michael R

    2014-10-15

    One of the largest challenges in experimental neurotrauma work is the development of models relevant to the human condition. This includes both creating similar pathophysiology as well as the generation of relevant behavioral deficits. Recent studies have shown that there is a large potential for the use of discrimination tasks in rats to detect injury-induced deficits. The literature on discrimination and TBI is still limited, however. The current study investigated motivational and motor factors that could potentially contribute to deficits in discrimination. In addition, the efficacy of a neuroprotective agent, nicotinamide, was assessed. Rats were trained on a discrimination task and motivation task, given a bilateral frontal controlled cortical impact TBI (+3.0 AP, 0.0 ML from bregma), and then reassessed. They were also assessed on motor ability and Morris water maze (MWM) performance. Experiment 1 showed that TBI resulted in large deficits in discrimination and motivation. No deficits were observed on gross motor measures; however, the vehicle group showed impairments in fine motor control. Both injured groups were impaired on the reference memory MWM, but only nicotinamide-treated rats were impaired on the working memory MWM. Nicotinamide administration improved performance on discrimination and motivation measures. Experiment 2 evaluated retraining on the discrimination task and suggested that motivation may be a large factor underlying discrimination deficits. Retrained rats improved considerably on the discrimination task. The tasks evaluated in this study demonstrate robust deficits and may improve the detection of pharmaceutical effects by being very sensitive to pervasive cognitive deficits that occur after frontal TBI.

  5. Attention Deficit/Hyperactivity Disorder (ADHD): The Basics

    Science.gov (United States)

    ... Signs Treating ADHD Reprints For More Information Share Attention-Deficit/Hyperactivity Disorder (ADHD): The Basics Download PDF Download ePub Order ... daily life, it could be a sign of attention-deficit/hyperactivity disorder (ADHD). ADHD is a disorder that makes it ...

  6. Technology as a Vehicle for Inclusion of Learners with Attention Deficits in Mainstream Schools

    DEFF Research Database (Denmark)

    Voldborg, Hanne; Sorensen, Elsebeth Korsgaard

    2016-01-01

    The potential of technology for supporting educational processes of participation, collaboration and creation is widely accepted. Likewise have digital tools proved to enhance learning processes for disabled learners (e.g. supporting dyslexia students with digital tools such as text-to-speakprogr......The potential of technology for supporting educational processes of participation, collaboration and creation is widely accepted. Likewise have digital tools proved to enhance learning processes for disabled learners (e.g. supporting dyslexia students with digital tools such as text......-to-speakprograms or writing-support programs). A currently topical group, politically and educationally, in the discourse of inclusion is learners with extensive developmental and attention deficit disorders (e.g. Attention Deficit Hyperactivity Disorder (ADHD), Attention Deficit Disorder (ADD), Autism Spectrum Disorder (ASD......), Autism etc.). This paper investigates the potential of technology for supporting the inclusion of this group in the general school system, i.e. into mainstream classes, using technology as a tool to join, participate and contribute – and as a vehicle for general human growth in their learning community...

  7. Understanding the centrality deficit: insight from foreign language learners.

    Science.gov (United States)

    Miller, Amanda C; Keenan, Janice M

    2011-07-01

    This study replicated and extended a phenomenon in the text memory literature referred to as the centrality deficit Miller & Keenan (Annals of Dyslexia 59:99-113, 2009). It examined how reading in a foreign language (L2) affects one's text representation and ability to recall the most important information. Readers recalled a greater proportion of central than of peripheral ideas, regardless of whether reading in their native language (L1) or a foreign language (L2). Nonetheless, the greatest deficit in participants' L2 recalls, as compared with L1 recalls, was on the central, rather than the peripheral, information. This centrality deficit appears to stem from resources being diverted from comprehension when readers have to devote more cognitive resources to lower level processes (e.g., L2 word identification and syntactic processing), because the deficit was most evident among readers who had lower L2 proficiency. Prior knowledge (PK) of the passage topic helped compensate for the centrality deficit. Readers with less L2 proficiency who did not have PK of the topic displayed a centrality deficit, relative to their L1 recall, but this deficit dissipated when they did possess PK.

  8. Neural signatures of phonological deficits in Chinese developmental dyslexia.

    Science.gov (United States)

    Cao, Fan; Yan, Xin; Wang, Zhao; Liu, Yanni; Wang, Jin; Spray, Gregory J; Deng, Yuan

    2017-02-01

    There has been debate on whether phonological deficits explain reading difficulty in Chinese, since Chinese is a logographic language which does not employ grapheme-phoneme-correspondence rules and remote memorization seems to be the main method to acquire reading. In the current study, we present neuroimaging evidence that the phonological deficit is also a signature of Chinese dyslexia. Specifically, we found that Chinese children with dyslexia (DD) showed reduced brain activation in the left dorsal inferior frontal gyrus (dIFG) when compared to both age-matched controls (AC) and reading-matched controls (RC) during an auditory rhyming judgment task. This suggests that the phonological processing deficit in this region may be a signature of dyslexia in Chinese, rather than a difference due to task performance or reading ability, which was matched on DD and RC. At exactly the same region of the left dIFG, we found a positive correlation between brain activation and reading skill in DD, suggesting that the phonological deficit is associated with the severity of dyslexia. We also found increased brain activation in the right precentral gyrus in DD than both AC and RC, suggesting a compensation of reliance on articulation. Functional connectivity analyses revealed that DD had a weaker connection between the left superior temporal gyrus (STG) and fusiform gyrus (FG) than the two control groups, suggesting that the reduced connection between phonology and orthography is another neural signature of dyslexia. In contrast, DD showed greater connectivity between the left dIFG and the left inferior parietal lobule (IPL) than both control groups, suggesting a reduced segregation between the language network and default mode network in dyslexic children. We also found that connectivity between the left STG and the left dIFG was sensitive to task performance and/or reading skill rather than being dyslexic or not, because AC was greater than both RC and DD, while the

  9. Prefrontal glucose deficits in murderers lacking psychosocial deprivation.

    Science.gov (United States)

    Raine, A; Phil, D; Stoddard, J; Bihrle, S; Buchsbaum, M

    1998-01-01

    Previous research has suggested that links between autonomic nervous system functioning and violence are strongest in those who come from benign home backgrounds, but there appears to be no similar research using brain-imaging measures of central nervous system functioning. It was hypothesized that murderers who had no early psychosocial deprivation (e.g., no childhood abuse, family neglect) would demonstrate lower prefrontal glucose metabolism than murderers with early psychosocial deprivation and a group of normal controls. Murderers from a previous study, which showed prefrontal deficits in murderers, were assessed for psychosocial deprivation and divided into those with and without deprivation. Murderers without any clear psychosocial deficits were significantly lower on prefrontal glucose metabolism than murderers with psychosocial deficits and controls. These results suggest that murderers lacking psychosocial deficits are characterized by prefrontal deficits. It is argued that among violent offenders without deprived home backgrounds, the "social push" to violence is minimized, and consequently, brain abnormalities provide a relatively stronger predisposition to violence in this group.

  10. Attention Deficit Hyperactivity Disorder and Scholastic Achievement: A Model of Mediation via Academic Enablers

    Science.gov (United States)

    Volpe, Robert J.; DuPaul, George J.; DiPerna, James C.; Jitendra, Asha K.; Lutz, J. Gary; Tresco, Katy; Junod, Rosemary Vile

    2006-01-01

    The current study examined the influence of symptoms of attention deficit hyperactivity disorder (ADHD) on student academic achievement in reading and in mathematics in a sample of 146 first- through fourth-grade students, 103 of which were identified as having ADHD and academic problems in reading and/or math. A theoretical model was examined…

  11. The update of the accounting procedures in Agricultural Cooperatives.

    Directory of Open Access Journals (Sweden)

    Rafael Enrique Viña Echevarría

    2014-06-01

    Full Text Available As part of the implementation of Internal Control in Agricultural Cooperatives from the standards established by the General Controller of the Republic, and the harmonization of accounting procedures Cuban Accounting Standards, It is need to update the accounting procedure manuals to guide and regulate the flows, times and registration basis, considering the current legislation, being these the purpose of the discussion in this investigation. The results focused on organizational dynamics of cooperatives, serving the agricultural cooperative sector and its relation to internal control and accounting management guidelines based on economic and social policy of the Party and the Revolution, as well as updating the procedure manuals. It even showed limitations in the application of internal control procedures and accounting according to the current regulations in Cuba, expressing the need to continue its development.

  12. Towards the convergence of accounting treatment for intangible assets

    OpenAIRE

    Ramírez Córcoles, Yolanda

    2010-01-01

    This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the...

  13. Disentangling the Role of Cortico-Basal Ganglia Loops in Top-Down and Bottom-Up Visual Attention: An Investigation of Attention Deficits in Parkinson Disease.

    Science.gov (United States)

    Tommasi, Giorgio; Fiorio, Mirta; Yelnik, Jérôme; Krack, Paul; Sala, Francesca; Schmitt, Emmanuelle; Fraix, Valérie; Bertolasi, Laura; Le Bas, Jean-François; Ricciardi, Giuseppe Kenneth; Fiaschi, Antonio; Theeuwes, Jan; Pollak, Pierre; Chelazzi, Leonardo

    2015-06-01

    It is solidly established that top-down (goal-driven) and bottom-up (stimulus-driven) attention mechanisms depend on distributed cortical networks, including prefrontal and frontoparietal regions. On the other hand, it is less clear whether the BG also contribute to one or the other of these mechanisms, or to both. The current study was principally undertaken to clarify this issue. Parkinson disease (PD), a neurodegenerative disorder primarily affecting the BG, has proven to be an effective model for investigating the contribution of the BG to different brain functions; therefore, we set out to investigate deficits of top-down and bottom-up attention in a selected cohort of PD patients. With this objective in mind, we compared the performance on three computerized tasks of two groups of 12 parkinsonian patients (assessed without any treatment), one otherwise pharmacologically treated and the other also surgically treated, with that of a group of controls. The main behavioral tool for our study was an attentional capture task, which enabled us to tap the competition between top-down and bottom-up mechanisms of visual attention. This task was suitably combined with a choice RT and a simple RT task to isolate any specific deficit of attention from deficits in motor response selection and initiation. In the two groups of patients, we found an equivalent increase of attentional capture but also comparable delays in target selection in the absence of any salient distractor (reflecting impaired top-down mechanisms) and movement initiation compared with controls. In contrast, motor response selection processes appeared to be prolonged only in the operated patients. Our results confirm that the BG are involved in both motor and cognitive domains. Specifically, damage to the BG, as it occurs in PD, leads to a distinct deficit of top-down control of visual attention, and this can account, albeit indirectly, for the enhancement of attentional capture, reflecting weakened

  14. Working memory deficits affect risky decision-making in methamphetamine users with attention-deficit/hyperactivity disorder.

    Science.gov (United States)

    Duarte, Nichole A; Woods, Steven Paul; Rooney, Alexandra; Atkinson, J Hampton; Grant, Igor

    2012-04-01

    Methamphetamine (MA) use and Attention-Deficit/Hyperactivity Disorder (ADHD) commonly co-occur and are independently associated with dysregulation of frontostriatal loops and risky decision-making; however, whether their comorbidity exacerbates risky decision-making is not known. This study evaluated 23 participants with histories of MA dependence and ADHD (MA+ADHD+), 25 subjects with MA dependence alone (MA+ADHD-), and 22 healthy adults (MA-ADHD-), who completed the Iowa Gambling Task (IGT) as part of a larger neuropsychiatric research evaluation. Results showed a significant interaction between ADHD, MA, and working memory, such that individuals with working memory deficits in the MA+ADHD+ cohort demonstrated the strongest propensity to select cards from "disadvantageous" versus "advantageous" decks on the IGT. This effect was not better explained by other psychiatric, substance use, neuromedical, or cognitive factors. Findings suggest that working memory deficits may moderate the expression of risky decision-making in MA users with ADHD. Copyright © 2012 Elsevier Ltd. All rights reserved.

  15. Attention-deficit/hyperactivity disorder and adverse health outcomes

    Science.gov (United States)

    Nigg, Joel

    2015-01-01

    Attention-deficit/hyperactivity disorder (ADHD) is defined by extreme levels of inattention–disorganization and/or hyperactivity–impulsivity. In DSM-IV, the diagnostic criteria required impairment in social, academic, or occupational functioning. With DSM-5 publication imminent in 2013, further evaluation of impairment in ADHD is timely. This article reviews the current state of knowledge on health-related impairments of ADHD, including smoking, drug abuse, accidental injury, sleep, obesity, hypertension, diabetes, and suicidal behavior. It concludes by suggesting the need for new avenues of research on mechanisms of association and the potential for ADHD to be an early warning sign for secondary prevention of some poor health outcomes. PMID:23298633

  16. Diet-induced obesity attenuates endotoxin-induced cognitive deficits.

    Science.gov (United States)

    Setti, Sharay E; Littlefield, Alyssa M; Johnson, Samantha W; Kohman, Rachel A

    2015-03-15

    Activation of the immune system can impair cognitive function, particularly on hippocampus dependent tasks. Several factors such as normal aging and prenatal experiences can modify the severity of these cognitive deficits. One additional factor that may modulate the behavioral response to immune activation is obesity. Prior work has shown that obesity alters the activity of the immune system. Whether diet-induced obesity (DIO) influences the cognitive deficits associated with inflammation is currently unknown. The present study explored whether DIO alters the behavioral response to the bacterial endotoxin, lipopolysaccharide (LPS). Female C57BL/6J mice were fed a high-fat (60% fat) or control diet (10% fat) for a total of five months. After consuming their respective diets for four months, mice received an LPS or saline injection and were assessed for alterations in spatial learning. One month later, mice received a second injection of LPS or saline and tissue samples were collected to assess the inflammatory response within the periphery and central nervous system. Results showed that LPS administration impaired spatial learning in the control diet mice, but had no effect in DIO mice. This lack of a cognitive deficit in the DIO female mice is likely due to a blunted inflammatory response within the brain. While cytokine production within the periphery (i.e., plasma, adipose, and spleen) was similar between the DIO and control mice, the DIO mice failed to show an increase in IL-6 and CD74 in the brain following LPS administration. Collectively, these data indicate that DIO can reduce aspects of the neuroinflammatory response as well as blunt the behavioral reaction to an immune challenge. Copyright © 2014 Elsevier Inc. All rights reserved.

  17. Modelling in Accounting. Theoretical and Practical Dimensions

    Directory of Open Access Journals (Sweden)

    Teresa Szot-Gabryś

    2010-10-01

    Full Text Available Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic measurements areas which have not been hitherto covered by any accounting system (it applies, for example, to small businesses, agricultural farms, human capital, which requires the development of an appropriate theoretical and practical model. The article illustrates the issue of modelling in accounting based on the example of an accounting model developed for small businesses, i.e. economic entities which are not obliged by law to keep accounting records.

  18. Airway somatosensory deficits and dysphagia in Parkinson's disease.

    Science.gov (United States)

    Hammer, Michael J; Murphy, Caitlin A; Abrams, Trisha M

    2013-01-01

    Individuals with Parkinson's disease (PD) often experience substantial impairment of swallow control, and are typically unaware of the presence or severity of their impairments suggesting that these individuals may also experience airway sensory deficits. However, the degree to which impaired swallow function in PD may relate to airway sensory deficits has yet to be formally tested. The purpose of this study was to examine whether airway sensory function is associated with swallow impairment in PD. Eighteen PD participants and 18 healthy controls participated in this study and underwent endoscopic assessment of airway somatosensory function, endoscopic assessment of swallow function, and clinical ratings of swallow and disease severity. PD participants exhibited abnormal airway somatosensory function and greater swallow impairment compared with healthy controls. Swallow and sensory deficits in PD were correlated with disease severity. Moreover, PD participants reported similar self-rated swallow function as healthy controls, and swallow deficits were correlated with sensory function suggesting an association between impaired sensory function and poor self-awareness of swallow deficits in PD. These results suggest that control of swallow is influenced by airway somatosensory function, that swallow-related deficits in PD are related to abnormal somatosensation, and that swallow and airway sensory function may degrade as a function of disease severity. Therefore, the basal ganglia and related neural networks may play an important role to integrate airway sensory input for swallow-related motor control. Furthermore, the airway deficits observed in PD suggest a disintegration of swallow-related sensory and motor control.

  19. Effect of Deficit Irrigation Treatments on Vegetative Characteristics and Quantity and Quality of Golden Delicious Apple

    Directory of Open Access Journals (Sweden)

    I. Arji

    2016-07-01

    Full Text Available Introduction: Since Iran is located in arid and semi-arid region of the world, so consumption and saving of water must be taking into account. Water is often a valuable natural resource, thus proper application methods - for increase water efficiency can be very important. Regulated deficit irrigation (RDI is one of the most important methods to increase water use efficiency and fruit quality. Apple is one of the most important fruit trees from economical point of view. Studies showed that regulated deficit irrigation led to growth reduction in apple trees and sometimes fruit quality increased. The aim of this study was to evaluate the effect deficit irrigation on vegetative growth and fruit quantity and quality of Golden delicious apple trees in Gahvareh region of Kermanshah province. Materials and Methods: This experiment was conducted on 10 years old Golden delicious apple trees in a randomized complete block design with 5 irrigation treatments and three replications during 2006. Three apple trees assigned to each experimental unit. Irrigation treatments were: T1= early deficit irrigation (40% water requirement, T2= early deficit irrigation (60% water requirement, T3= late deficit irrigation (40% water requirement, T4=late deficit irrigation (60% water requirement, T5=control (C (100% water requirement. Early deficit irrigation starts 55 days after full bloom (15th Jun and continued 60 days (16th Aug, while late deficit irrigation starts 115 days after from full bloom (16th Aug and continued 40 days near to harvesting time (23th Sept. Control trees were full irrigated based on water requirement, which calculated based on national water document of Iran and irrigation amount was calculated based on the following formulas: Q=0.0184.L.H3/2 Where Q is volumetric flow rate (liter/Second, L is parshall flume crown length (cm and H is water height (cm. Irrigation time was calculated based on national water document of Iran and volumetric flow rate

  20. Cost effective material control and accountability training

    International Nuclear Information System (INIS)

    Robichaux, J.J.; Shull, L.M.; Salizzoni, L.M.

    1995-01-01

    DOE Order 5630.15, ''Safeguards and Security Training Program'' is being implemented at the Savannah River Site within the Westinghouse Savannah River Company's material control and accountability program. This paper reviews the development of a material control and accountability task analysis, the development of specific material control and accountability courses, and the cost effective and innovative strategies employed to implement the training program. The paper also discusses how the site material control and accountability policies and procedures are incorporated into the Westinghouse Savannah River Company training program to ensure that personnel receive the most current information

  1. Edaravone alleviates Alzheimer’s disease-type pathologies and cognitive deficits

    Science.gov (United States)

    Jiao, Shu-Sheng; Yao, Xiu-Qing; Liu, Yu-Hui; Wang, Qing-Hua; Zeng, Fan; Lu, Jian-Jun; Liu, Jia; Zhu, Chi; Shen, Lin-Lin; Liu, Cheng-Hui; Wang, Ye-Ran; Zeng, Gui-Hua; Parikh, Ankit; Chen, Jia; Liang, Chun-Rong; Xiang, Yang; Bu, Xian-Le; Deng, Juan; Li, Jing; Xu, Juan; Zeng, Yue-Qin; Xu, Xiang; Xu, Hai-Wei; Zhong, Jin-Hua; Zhou, Hua-Dong; Zhou, Xin-Fu; Wang, Yan-Jiang

    2015-01-01

    Alzheimer’s disease (AD) is one of most devastating diseases affecting elderly people. Amyloid-β (Aβ) accumulation and the downstream pathological events such as oxidative stress play critical roles in pathogenesis of AD. Lessons from failures of current clinical trials suggest that targeting multiple key pathways of the AD pathogenesis is necessary to halt the disease progression. Here we show that Edaravone, a free radical scavenger that is marketed for acute ischemic stroke, has a potent capacity of inhibiting Aβ aggregation and attenuating Aβ-induced oxidation in vitro. When given before or after the onset of Aβ deposition via i.p. injection, Edaravone substantially reduces Aβ deposition, alleviates oxidative stress, attenuates the downstream pathologies including Tau hyperphosphorylation, glial activation, neuroinflammation, neuronal loss, synaptic dysfunction, and rescues the behavioral deficits of APPswe/PS1 mice. Oral administration of Edaravone also ameliorates the AD-like pathologies and memory deficits of the mice. These findings suggest that Edaravone holds a promise as a therapeutic agent for AD by targeting multiple key pathways of the disease pathogenesis. PMID:25847999

  2. Attention Deficit Hyperactivity Disorder and Tuberous Sclerosis Complex

    Science.gov (United States)

    ... Privacy Policy Sitemap Learn Engage Donate About TSC Attention Deficit Hyperactivity Disorder and TSC What is ADHD? Attention Deficit Hyperactivity Disorder (ADHD) is a common neurobehavioral disorder. It is ...

  3. Tourette Syndrome and comorbid ADHD: current pharmacological treatment options.

    Science.gov (United States)

    Rizzo, Renata; Gulisano, Mariangela; Calì, Paola V; Curatolo, Paolo

    2013-09-01

    Attention Deficit Hyperactivity Disorder (ADHD) is the most common co-morbid condition encountered in people with tics and Tourette Syndrome (TS). The co-occurrence of TS and ADHD is associated with a higher psychopathological, social and academic impairment and the management may represent a challenge for the clinicians. To review recent advances in management of patients with tic, Tourette Syndrome and comorbid Attention Deficit Hyperactivity Disorder. We searched peer reviewed and original medical publications (PUBMED 1990-2012) and included randomized, double-blind, controlled trials related to pharmacological treatment for tic and TS used in children and adolescents with comorbid ADHD. "Tourette Syndrome" or "Tic" and "ADHD", were cross referenced with the words "pharmacological treatment", "α-agonist", "psychostimulants", "selective norepinephrine reuptake inhibitor", "antipsychotics". Three classes of drugs are currently used in the treatment of TS and comorbid ADHD: α-agonists (clonidine and guanfacine), stimulants (amphetamine enantiomers, methylphenidate enantiomers or slow release preparation), and selective norepinephrine reuptake inhibitor (atomoxetine). It has been recently suggested that in a few selected cases partial dopamine agonists (aripiprazole) could be useful. Level A of evidence supported the use of noradrenergic agents (clonidine). Reuptake inhibitors (atomoxetine) and stimulants (methylphenidate) could be, also used for the treatment of TS and comorbid ADHD. Taking into account the risk-benefit profile, clonidine could be used as the first line treatment. However only few studies meet rigorous quality criteria in terms of study design and methodology; most trials have low statistical power due to small sample size or short duration. Treatment should be "symptom targeted" and personalized for each patient. Copyright © 2013 European Paediatric Neurology Society. Published by Elsevier Ltd. All rights reserved.

  4. Cognitive deficits in the remitted state of unipolar depressive disorder

    DEFF Research Database (Denmark)

    Hasselbalch, Bo Jacob; Knorr, Ulla Benedichte Søsted; Hasselbalch, Steen

    2012-01-01

    Patients with unipolar depressive disorder may present with cognitive deficits in the remitted state, and the aim of the present study was to investigate whether cognitive deficits within specific cognitive domains are present.......Patients with unipolar depressive disorder may present with cognitive deficits in the remitted state, and the aim of the present study was to investigate whether cognitive deficits within specific cognitive domains are present....

  5. Standards, Accountability, and School Reform: Perils and Pitfalls.

    Science.gov (United States)

    Sheldon, Kennon M.; Biddle, Bruce J.

    1998-01-01

    Examines current debates about educational standards, accountability, and school reform from the perspective of Deci and Ryan's Self-Determination Theory. Research reveals various perils associated with rigid standards, narrow accountability, and tangible sanctions that can debase student and teacher motivation and performance. Alternative…

  6. Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

    Directory of Open Access Journals (Sweden)

    Ivana Dražić Lutilsky

    2016-12-01

    Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

  7. Il disavanzo pubblico degli stati Uniti, il Dollaro e l'Europa. (U.S. deficits, the dollar and Europe

    Directory of Open Access Journals (Sweden)

    O. BLANCHARD

    2013-12-01

    Full Text Available L'articolo valuta alcune delle controversie relative al ruolo dei deficit nel recupero , il rapporto tra deficit e tassi di interesse , i costi ei benefici di un dollaro forte degli Stati Uniti , e, infine, la fattibilità e opportunità di miglioramento, di assicurare o accelerare il recupero dell'Europa attraverso mosse di politica attiva . This paper reviews and assesses some of the controversies related to the role of deficits in the recovery, the relation between deficits and interest rates, costs and benefits of a strong US dollar, and finally the feasibility and desirability of enhancing, assuring or accelerating Europe’s recovery through active policy moves. The authors first provide an assessment of the current situation before focusing on the characteristics of a fiscal policy-led recovery. They then turn to the appreciation of the dollar before looking at the policy options open to Europe, arguing that a temporary and modulated fiscal expansion still appears both desirable and feasible.JEL: H62, E43, E62

  8. Management accounting in an area. [United Kingdom

    Energy Technology Data Exchange (ETDEWEB)

    Cheney, G.H.

    1985-01-01

    The role of a chief accountant in a mining Area, in particular the management accounting aspect, is demonstrated by considering: cash flow; cost control; functional costing; capital expenditure appraisal; budgetary control and zero base budgeting. The above subject headings and their needs are also considered in the light of the current economic situation. 4 references.

  9. Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

    Directory of Open Access Journals (Sweden)

    Cevdet Kızıl

    2014-08-01

    Full Text Available The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.

  10. Homeopathy for attention deficit/hyperactivity disorder or hyperkinetic disorder.

    Science.gov (United States)

    Coulter, M K; Dean, M E

    2007-10-17

    Homeopathy is one form of complementary/alternative medicine which is promoted as being a safe and effective form of treatment for children and adults. Within the UK homeopathy use is estimated at 1.9% of the adult population (Thomas 2004), and around 11% for children under 16 years (Simpson 2001). There has been increased interest in homeopathy's potential as a non-pharmacological intervention for attention deficit/hyperactivity disorder as an alternative to the use of stimulant medications such as Ritalin. Homeopathy is a system of medicine based on the principle of treating "like with like" using various dilutions of natural or man-made substances. Homeopathy focuses on the unique characteristics of each patient's experience and symptomatology and uses this information to determine the appropriate prescription for each patient. To assess the safety and effectiveness of homeopathy as a treatment for attention deficit/hyperactivity disorder. We searched a wide set of databases from their inception to March 2006 including: CENTRAL, MEDLINE, AMED, BIOSIS, CISCOM, CINAHL, Dissertation Abstracts, ECH (European Committee for Homeopathy thesis database), EMBASE, ERIC, HomInform (Glasgow Homeopathic Hospital Library), LILACS, PsycINFO, Science Citation Index, SIGLE, GIRI - International congress on ultra-low doses, Liga Medicorum Homeopathica Internationalis. We contacted experts in the field about ongoing or current research. All studies where individualised, clinical or formula homeopathy had been used to treat participants with ADHD or HKD who were randomly or quasi-randomly allocated to either true treatment or a control were selected. Control groups could include wait-list, no treatment, medication, placebo homeopathy, educational or behavioural interventions. Data from four eligible studies (total n = 168) were extracted and entered into RevMan. Results were synthesised and estimates of the effect sizes were calculated and presented as appropriate (using

  11. Can we predict cognitive deficits based on cognitive complaints?

    Directory of Open Access Journals (Sweden)

    Ewa Małgorzata Szepietowska

    2017-03-01

    Full Text Available Objective: The aim of the study was to determine whether the intensity of cognitive complaints can, in conjunction with other selected variables, predict the general level of cognitive functions evaluated with the Montreal Cognitive Assessment (MoCA test. Current reports do not show clear conclusions on this subject. Some data indicate that cognitive complaints have a predictive value for low scores in standardised tasks, suggesting cognitive dysfunction (e.g. mild cognitive impairment. Other data, however, do not support the predictive role of complaints, and show no relationship to exist between the complaints and the results of cognitive tests. Material and methods: The study included 118 adults (58 women and 60 men. We used the MoCA test, a self-report questionnaire assessing the intensity of cognitive complaints (Patient-Reported Outcomes in Cognitive Impairment – PROCOG and Dysexecutive Questionnaire/Self – DEX-S, and selected subtests of the Wechsler Adult Intelligence Scale-Revised (WAIS-R PL. On the basis of the results from the MoCA test, two separate groups were created, one comprising respondents with lower results, and one – those who obtained scores indicating a normal level of cognitive function. We compared these groups according to the severity of the complaints and the results obtained with the other methods. Logistic regression analysis was performed taking into account the independent variables (gender, age, result in PROCOG, DEX-S, and neurological condition and the dependent variable (dichotomized result in MoCA. Results: Groups with different levels of performance in MoCA differed in regards of some cognitive abilities and the severity of complaints related to semantic memory, anxiety associated with a sense of deficit and loss of skills, but provided similar self-assessments regarding the efficiency of episodic memory, long-term memory, social skills and executive functions. The severity of complaints does not allow

  12. Scalp acupuncture attenuates neurological deficits in a rat model of hemorrhagic stroke.

    Science.gov (United States)

    Liu, Hao; Sun, Xiaowei; Zou, Wei; Leng, Mengtong; Zhang, Beng; Kang, Xiaoyu; He, Tao; Wang, Hui

    2017-06-01

    Hemorrhagic stroke accounts for approximately 15% of all stroke cases, and is associated with high morbidity and mortality. Limited human studies suggested that scalp acupuncture could facilitate functional recovery after cerebral hemorrhage. In the current study, we used an animal model of cerebral hemorrhage to examine the potential effects of scalp acupuncture. Adult male Sprague-Dawley rats received autologous blood (50μL) into the right caudate nucleus on the right side under pentobarbital anesthesia, and then received scalp acupuncture (DU20 through GB7 on the lesion side) or sham acupuncture (1cm to the right side of the acupoints) (n=10 per group). A group of rats receiving autologous blood into the caudate nucleus but no other intervention, as well as a group of rats receiving anesthesia but no blood injection to the brain (n=10 per group) were included as additional controls. Composite neuroscore, corner turn test, forelimb placing test, wire hang task and beam walking were used to evaluate the behavior of rats. Hematoxylin and Eosin (HE) staining was used to observe the histopathological changes. Western blot was used to detect the content of tumor necrosis factor alpha (TNF-α) and nuclear factor-KappaB (NFκB) protein expression. Scalp acupuncture attenuated neurological deficits (phemorrhagic stroke. Copyright © 2017 Elsevier Ltd. All rights reserved.

  13. Scaling back French nuclear generation poses risk to trade deficit

    International Nuclear Information System (INIS)

    Mavroleon, Beatrice

    2013-01-01

    Increasing electricity costs weigh on the performance of France's exports, and this should lead to 'prudence' regarding the rate at which France's nuclear plants are taken out of service, says a report from the council of economic analysis (CAE), an economic think tank that advises the French prime minister. Reducing the proportion of nuclear energy in the country's generation mix was part of French president Francois Hollande's agreement with the country's green parties during his election campaign and is one of the key issues being discussed in France's energy transition debate. The government has said that nuclear energy's share in the generation mix should be reduced from 75% to 50% by 2025. The only nuclear plant the government has committed to closing is France's oldest, the 1.8 GW Fessenheim plant. It is scheduled to close at the end of 2016, but the move has generated much debate. 'Nobody knows why Fessenheim should be closed. Because it is old? So what?' said a legal source close to the French energy market who asked to remain anonymous. 'It's a shame that the French energy transition debate is not dealing with fundamental questions. It's too political', said the source. Low electricity prices are a key factor in maintaining France's economic competitiveness in relation to other European countries, said the CAE report, which was published on 16 May. A 10% increase in power prices paid by industrial consumers would lead to a 1.9% average reduction in the value of France's exports, it said. The market share of France's exports fell 19% in 2005-10, one of the largest slumps in Europe, according to a report published last summer by the European Commission. The country's current account recorded a growing deficit from 2005 onwards, reaching -2.2% in 2011, with the trade balance for goods accounting for most of this deterioration, said the report. Although France's trade deficit improved in 2012, driven by aerospace sector sales and weak domestic demand, the

  14. THE PROBLEMS OF FIXED ASSETS CLASSIFICATION FOR ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Sophiia Kafka

    2016-06-01

    Full Text Available This article provides a critical analysis of research in accounting of fixed assets; the basic issues of fixed assets accounting that have been developed by the Ukrainian scientists during 1999-2016 have been determined. It is established that the problems of non-current assets taxation and their classification are the most noteworthy. In the dissertations the issues of fixed assets classification are of exclusively particular branch nature, so its improvement is important. The purpose of the article is developing science-based classification of fixed assets for accounting purposes since their composition is quite diverse. The classification of fixed assets for accounting purposes have been summarized and developed in Figure 1 according to the results of the research. The accomplished analysis of existing approaches to classification of fixed assets has made it possible to specify its basic types and justify the classification criteria of fixed assets for the main objects of fixed assets. Key words: non-current assets, fixed assets, accounting, valuation, classification of the fixed assets. JEL:G M41  

  15. Is There an Association between Advanced Paternal Age and Endophenotype Deficit Levels in Schizophrenia?

    Science.gov (United States)

    Tsuang, Debby; Esterberg, Michelle; Braff, David; Calkins, Monica; Cadenhead, Kristin; Dobie, Dorcas; Freedman, Robert; Green, Michael F.; Greenwood, Tiffany; Gur, Raquel; Gur, Ruben; Horan, William; Lazzeroni, Laura C.; Light, Gregory A.; Millard, Steven P.; Olincy, Ann; Nuechterlein, Keith; Seidman, Larry; Siever, Larry; Silverman, Jeremy; Stone, William; Sprock, Joyce; Sugar, Catherine; Swerdlow, Neal; Tsuang, Ming; Turetsky, Bruce; Radant, Allen

    2014-01-01

    The children of older fathers have increased risks of developing schizophrenia spectrum disorders, and among those who develop these disorders, those with older fathers present with more severe clinical symptoms. However, the influence of advanced paternal age on other important domains related to schizophrenia, such as quantitative endophenotype deficit levels, remains unknown. This study investigated the associations between paternal age and level of endophenotypic impairment in a well-characterized family-based sample from the Consortium on the Genetics of Schizophrenia (COGS). All families included at least one affected subject and one unaffected sibling. Subjects met criteria for schizophrenia (probands; n = 293) or were unaffected first-degree siblings of those probands (n = 382). Paternal age at the time of subjects’ birth was documented. Subjects completed a comprehensive clinical assessment and a battery of tests that measured 16 endophenotypes. After controlling for covariates, potential paternal age–endophenotype associations were analyzed using one model that included probands alone and a second model that included both probands and unaffected siblings. Endophenotype deficits in the Identical Pairs version of the 4-digit Continuous Performance Test and in the Penn Computerized Neurocognitive Battery verbal memory test showed significant associations with paternal age. However, after correcting for multiple comparisons, no endophenotype was significantly associated with paternal age. These findings suggest that factors other than advanced paternal age at birth may account for endophenotypic deficit levels in schizophrenia. PMID:24523888

  16. Is there an association between advanced paternal age and endophenotype deficit levels in schizophrenia?

    Science.gov (United States)

    Tsuang, Debby; Esterberg, Michelle; Braff, David; Calkins, Monica; Cadenhead, Kristin; Dobie, Dorcas; Freedman, Robert; Green, Michael F; Greenwood, Tiffany; Gur, Raquel; Gur, Ruben; Horan, William; Lazzeroni, Laura C; Light, Gregory A; Millard, Steven P; Olincy, Ann; Nuechterlein, Keith; Seidman, Larry; Siever, Larry; Silverman, Jeremy; Stone, William; Sprock, Joyce; Sugar, Catherine; Swerdlow, Neal; Tsuang, Ming; Turetsky, Bruce; Radant, Allen

    2014-01-01

    The children of older fathers have increased risks of developing schizophrenia spectrum disorders, and among those who develop these disorders, those with older fathers present with more severe clinical symptoms. However, the influence of advanced paternal age on other important domains related to schizophrenia, such as quantitative endophenotype deficit levels, remains unknown. This study investigated the associations between paternal age and level of endophenotypic impairment in a well-characterized family-based sample from the Consortium on the Genetics of Schizophrenia (COGS). All families included at least one affected subject and one unaffected sibling. Subjects met criteria for schizophrenia (probands; n = 293) or were unaffected first-degree siblings of those probands (n = 382). Paternal age at the time of subjects' birth was documented. Subjects completed a comprehensive clinical assessment and a battery of tests that measured 16 endophenotypes. After controlling for covariates, potential paternal age-endophenotype associations were analyzed using one model that included probands alone and a second model that included both probands and unaffected siblings. Endophenotype deficits in the Identical Pairs version of the 4-digit Continuous Performance Test and in the Penn Computerized Neurocognitive Battery verbal memory test showed significant associations with paternal age. However, after correcting for multiple comparisons, no endophenotype was significantly associated with paternal age. These findings suggest that factors other than advanced paternal age at birth may account for endophenotypic deficit levels in schizophrenia.

  17. Incentive motivation deficits in schizophrenia reflect effort computation impairments during cost-benefit decision-making.

    Science.gov (United States)

    Fervaha, Gagan; Graff-Guerrero, Ariel; Zakzanis, Konstantine K; Foussias, George; Agid, Ofer; Remington, Gary

    2013-11-01

    Motivational impairments are a core feature of schizophrenia and although there are numerous reports studying this feature using clinical rating scales, objective behavioural assessments are lacking. Here, we use a translational paradigm to measure incentive motivation in individuals with schizophrenia. Sixteen stable outpatients with schizophrenia and sixteen matched healthy controls completed a modified version of the Effort Expenditure for Rewards Task that accounts for differences in motoric ability. Briefly, subjects were presented with a series of trials where they may choose to expend a greater amount of effort for a larger monetary reward versus less effort for a smaller reward. Additionally, the probability of receiving money for a given trial was varied at 12%, 50% and 88%. Clinical and other reward-related variables were also evaluated. Patients opted to expend greater effort significantly less than controls for trials of high, but uncertain (i.e. 50% and 88% probability) incentive value, which was related to amotivation and neurocognitive deficits. Other abnormalities were also noted but were related to different clinical variables such as impulsivity (low reward and 12% probability). These motivational deficits were not due to group differences in reward learning, reward valuation or hedonic capacity. Our findings offer novel support for incentive motivation deficits in schizophrenia. Clinical amotivation is associated with impairments in the computation of effort during cost-benefit decision-making. This objective translational paradigm may guide future investigations of the neural circuitry underlying these motivational impairments. Copyright © 2013 Elsevier Ltd. All rights reserved.

  18. Is there an association between advanced paternal age and endophenotype deficit levels in schizophrenia?

    Directory of Open Access Journals (Sweden)

    Debby Tsuang

    Full Text Available The children of older fathers have increased risks of developing schizophrenia spectrum disorders, and among those who develop these disorders, those with older fathers present with more severe clinical symptoms. However, the influence of advanced paternal age on other important domains related to schizophrenia, such as quantitative endophenotype deficit levels, remains unknown. This study investigated the associations between paternal age and level of endophenotypic impairment in a well-characterized family-based sample from the Consortium on the Genetics of Schizophrenia (COGS. All families included at least one affected subject and one unaffected sibling. Subjects met criteria for schizophrenia (probands; n = 293 or were unaffected first-degree siblings of those probands (n = 382. Paternal age at the time of subjects' birth was documented. Subjects completed a comprehensive clinical assessment and a battery of tests that measured 16 endophenotypes. After controlling for covariates, potential paternal age-endophenotype associations were analyzed using one model that included probands alone and a second model that included both probands and unaffected siblings. Endophenotype deficits in the Identical Pairs version of the 4-digit Continuous Performance Test and in the Penn Computerized Neurocognitive Battery verbal memory test showed significant associations with paternal age. However, after correcting for multiple comparisons, no endophenotype was significantly associated with paternal age. These findings suggest that factors other than advanced paternal age at birth may account for endophenotypic deficit levels in schizophrenia.

  19. ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

    Directory of Open Access Journals (Sweden)

    CARAIMAN ADRIAN-COSMIN

    2015-03-01

    Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

  20. Patient Accounting Systems: Are They Fit with the Users' Requirements?

    Science.gov (United States)

    Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid

    2016-01-01

    A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information.

  1. Patient Accounting Systems: Are They Fit with the Users' Requirements?

    Science.gov (United States)

    Ayatollahi, Haleh; Nazemi, Zahra

    2016-01-01

    Objectives A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. Methods This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Results Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. Conclusions The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information. PMID:26893945

  2. Evidence for deficits in the temporal attention span of poor readers.

    Directory of Open Access Journals (Sweden)

    Troy A W Visser

    Full Text Available While poor reading is often associated with phonological deficits, many studies suggest that visual processing might also be impaired. In particular, recent research has indicated that poor readers show impaired spatial visual attention spans in partial and whole report tasks. Given the similarities between competition-based accounts for reduced visual attention span and similar explanations for impairments in sequential object processing, the present work examined whether poor readers show deficits in their "temporal attention span"--that is, their ability to rapidly and accurately process sequences of consecutive target items.Poor and normal readers monitored a sequential stream of visual items for two (TT condition or three (TTT condition consecutive target digits. Target identification was examined using both unconditional and conditional measures of accuracy in order to gauge the overall likelihood of identifying a target and the likelihood of identifying a target given successful identification of previous items. Compared to normal readers, poor readers showed small but consistent deficits in identification across targets whether unconditional or conditional accuracy was used. Additionally, in the TTT condition, final-target conditional accuracy was poorer than unconditional accuracy, particularly for poor readers, suggesting a substantial cost arising from processing the previous two targets that was not present in normal readers.Mirroring the differences found between poor and normal readers in spatial visual attention span, the present findings suggest two principal differences between the temporal attention spans of poor and normal readers. First, the consistent pattern of reduced performance across targets suggests increased competition amongst items within the same span for poor readers. Second, the steeper decline in final target performance amongst poor readers in the TTT condition suggests a reduction in the extent of their

  3. Evidence for deficits in the temporal attention span of poor readers.

    Science.gov (United States)

    Visser, Troy A W

    2014-01-01

    While poor reading is often associated with phonological deficits, many studies suggest that visual processing might also be impaired. In particular, recent research has indicated that poor readers show impaired spatial visual attention spans in partial and whole report tasks. Given the similarities between competition-based accounts for reduced visual attention span and similar explanations for impairments in sequential object processing, the present work examined whether poor readers show deficits in their "temporal attention span"--that is, their ability to rapidly and accurately process sequences of consecutive target items. Poor and normal readers monitored a sequential stream of visual items for two (TT condition) or three (TTT condition) consecutive target digits. Target identification was examined using both unconditional and conditional measures of accuracy in order to gauge the overall likelihood of identifying a target and the likelihood of identifying a target given successful identification of previous items. Compared to normal readers, poor readers showed small but consistent deficits in identification across targets whether unconditional or conditional accuracy was used. Additionally, in the TTT condition, final-target conditional accuracy was poorer than unconditional accuracy, particularly for poor readers, suggesting a substantial cost arising from processing the previous two targets that was not present in normal readers. Mirroring the differences found between poor and normal readers in spatial visual attention span, the present findings suggest two principal differences between the temporal attention spans of poor and normal readers. First, the consistent pattern of reduced performance across targets suggests increased competition amongst items within the same span for poor readers. Second, the steeper decline in final target performance amongst poor readers in the TTT condition suggests a reduction in the extent of their temporal attention

  4. [Mindfulness-based intervention in attention-deficit-/hyperactivity disorder (ADHD)].

    Science.gov (United States)

    Schmiedeler, Sandra

    2015-03-01

    This paper reviews the current literature on mindfulness-based interventions in the treatment of attention-deficit/hyperactivity disorder (ADHD). Mindfulness means paying attention and being aware of the experiences occurring in the present moment, and it is usually developed by the practice of meditation. Research shows that mindfulness training is associated with improved attention systems and self-regulation, and that it therefore fosters those skills that are underdeveloped in individuals with ADHD. Although only few studies have investigated the effectiveness of mindfulness training in ADHD (many of which showing methodological limitations), the findings do suggest that mindfulness may be useful in ADHD interventions.

  5. The effect of medical treatment of attention deficit hyperactivity disorder (ADHD) on foster care caseloads

    DEFF Research Database (Denmark)

    Fallesen, Peter; Wildeman, Christopher

    2015-01-01

    = 157,938) in the period from 1998 to 2010 to show that increasing medical treatment of attention deficit hyperactivity disorder (ADHD) accounts for a substantial share of the decrease in foster care caseloads. According to our estimates, the decline in foster care caseloads during this period would...... have been 45% smaller absent increases in medical treatment of ADHD. These findings are especially provocative in light of recent research showing ambiguous effects of medical treatment of ADHD. Future research should be attentive to how medical treatment aimed at addressing children’s acute behavioral...

  6. From accounting convergence to accounting harmonization under the auspices of economic globalization

    Directory of Open Access Journals (Sweden)

    Ana-Maria Mărculescu

    2012-01-01

    Full Text Available In the current international economic context is urgently needed more than ever a transparency of business information. This situation is caused by the fact that economic decisions are based on accounting information, and knowing the regional and international accounting rules is crucial to have a correct interpretation of the business connections in the world.The misleading barriers between the independent economic systems, local, national and others the same, have had throughout the history significant implications on the economic policies adopted in each of these systems. Liberalization of capital movements and workforce provides the premises of exploitation the existing opportunities (employment, savings, investments, so. in the technological and economic environments but also the fiscal and monetary models.

  7. Effect of Treating Anxiety Disorders on Cognitive Deficits and Behaviors Associated with Attention Deficit Hyperactivity Disorder: A Preliminary Study.

    Science.gov (United States)

    Denis, Isabelle; Guay, Marie-Claude; Foldes-Busque, Guillaume; BenAmor, Leila

    2016-06-01

    Twenty-five percent of children with ADHD also have an anxiety disorder (AD). As per Quay and in light of Barkley's model, anxiety may have a protective effect on cognitive deficits and behaviors associated with ADHD. This study aimed to evaluate the effect of treating AD on cognitive deficits and behaviors associated with ADHD in children with both disorders. Twenty-four children with ADHD and AD were divided into two groups: treatment for AD, and wait list. Participants were assessed at pre-treatment, post-treatment, and 6-month follow-up with the ADIS-C, the CBCL, and neuropsychological measures. The results revealed a significant improvement in automatic response inhibition and flexibility, and a decrease in inattention/hyperactivity behaviors following the treatment for AD. No significant differences were observed in motor response inhibition, working memory, or attention deficits. The results do not seem to support Quay's hypothesis: treating AD did not exacerbate cognitive deficits and behaviors associated with ADHD in our sample.

  8. Accounting systems for special nuclear material control. Technical report

    International Nuclear Information System (INIS)

    Korstad, P.A.

    1980-05-01

    Nuclear material accounting systems were examined and compared to financial double-entry accounting systems. Effective nuclear material accounting systems have been designed using the principles of double-entry financial accounting. The modified double-entry systems presently employed are acceptable if they provide adequate control over the recording and summarizing of transactions. Strong internal controls, based on principles of financial accounting, can help protect nuclear materials and produce accurate, reliable accounting data. An electronic data processing system can more accurately maintain large volumes of data and provide management with more current, reliable information

  9. Theoretical and practical aspects of accounting agricultural land

    Directory of Open Access Journals (Sweden)

    Bryk Galyna Volodymyrivna

    2017-03-01

    Full Text Available The role of agricultural land as an important object of accounting is showed. The features of agricultural land as the main means of agricultural sector and as a major biological asset are characterized. The state of the current system of synthetic and analytical accounting of agricultural land are reflected, the proposals to adapt this accounting information for management are analyzed. The need of accounting agricultural land to the disclosure of qualitative indicators are established, the possibility and feasibility of tax rules to them are suggested. Directions for improvement of accounting agricultural land to ensure rational land using and uniform taxation.

  10. Deficits in novelty exploration after controlled cortical impact.

    Science.gov (United States)

    Wagner, Amy K; Postal, Brett A; Darrah, Shaun D; Chen, Xiangbai; Khan, Amina S

    2007-08-01

    Experimental models of traumatic brain injury (TBI) have been utilized to characterize the behavioral derangements associated with brain trauma. Several studies exist characterizing motor function in the controlled cortical impact (CCI) injury model of TBI, but less research has focused on how CCI affects exploratory behavior. The goal of this study was to characterize deficits in three novelty exploration tasks after the CCI. Under anesthesia, 37 adult male Sprague Dawley rats received CCI (2.7 mm and 2.9 mm; 4 m/sec) over the right parietal cortex or sham surgery. For days 1-6 post-surgery, the beam balance and beam walking tasks were used to assess motor deficits. The Open Field, Y-Maze, and Free Choice Novelty (FCN) tasks were used to measure exploratory deficits from days 7-14 post-surgery. Injured rats displayed a significant, but transient, deficit on each motor task (p Open Field results showed that injured rats had lower activity levels than shams (p time in the novel arm versus the familiar arms when compared to shams (p time and had fewer interactions with objects in the novel environment compared to shams (p < 0.05). These results suggest that several ethological factors contribute to exploratory deficits after CCI and can be effectively characterized with the behavioral tasks described. Future work will utilize these tasks to evaluate the neural substrates underlying exploratory deficits after TBI.

  11. ACCOUNTING – THE REZULT OF A COMPROMISE BETWEEN EXPECTATIONS AND EXIGENCIES

    Directory of Open Access Journals (Sweden)

    Mihaela TULVINSCHI

    2017-12-01

    Full Text Available Current concerns in the field of accounting are circumscribed to the need to perfect a unanimously accepted accounting language to be included in the application, as uniformly as possible, of the principles and accounting treatments as a basis in making financial statements. This approach is complicated and implies an extraordinary dynamics. The objective of the article is to investigate whether, in the current economic environment, accounting is able to issue an objective message to meet the expectations and exigencies of all users of financial information. Accounting can provide only a single representation of reality, and the information produced by accounting can only be a compromise between the respect for accounting principles and the care for reflecting economic reality. Accounting is an information system that quantifies, processes and transmits financial information about an economic entity. It establishes the link between economic activities and decision-makers.

  12. The Double-Deficit Hypothesis in Spanish Developmental Dyslexia

    Science.gov (United States)

    Jimenez, Juan E.; Hernandez-Valle, Isabel; Rodriguez, Cristina; Guzman, Remedios; Diaz, Alicia; Ortiz, Rosario

    2008-01-01

    The double-deficit hypothesis (DDH) of developmental dyslexia was investigated in seven to twelve year old Spanish children. It was observed that the double deficit (DD) group had the greatest difficulty with reading.

  13. Neuroleptic-induced deficit syndrome in bipolar disorder with psychosis

    Directory of Open Access Journals (Sweden)

    Ueda S

    2016-02-01

    Full Text Available Satoshi Ueda,1 Takeshi Sakayori,1 Ataru Omori,2 Hajime Fukuta,3 Takashi Kobayashi,3 Kousuke Ishizaka,1 Tomoyuki Saijo,4 Yoshiro Okubo1 1Department of Neuropsychiatry, Nippon Medical School, Tokyo, Japan; 2Tamachuo Hospital, Tokyo, Japan; 3Kurumegaoka Hospital, Tokyo, Japan; 4Saijo Clinic, Tokyo, Japan Abstract: Neuroleptics can induce not only physical adverse effects but also mental effects that produce deficit status in thought, affect, cognition, and behavior. This condition is known as neuroleptic-induced deficit syndrome (NIDS, which includes apathy, lack of initiative, anhedonia, indifference, blunted affect, and reduced insight into disease. Although this old concept now appears almost forgotten, neuroleptics, whether typical or atypical, can make depression or bipolar disorder resemble other more refractory conditions, readily leading to mistaken diagnosis and inappropriate treatment. The authors describe three cases of NIDS superimposed on depressive phase in bipolar disorder with psychosis, where the attending psychiatrist’s failure to recognize NIDS prevented patients from receiving effective treatment and achieving remission. All cases achieved remission after reduction of neuroleptics and intensive therapy, including electroconvulsive therapy, for bipolar depression. The concept of NIDS was originally introduced for schizophrenia, and it has rarely been highlighted in other diseases. In recent years, however, atypical antipsychotics are being more often administered to patients with bipolar disorder. Psychiatrists, therefore, should also remember and exercise caution regarding NIDS in the pharmacotherapy of bipolar disorder with and without psychosis. The authors believe that the concept of NIDS needs to be reappraised in current psychiatry. Keywords: neuroleptic-induced deficit syndrome (NIDS, bipolar disorder, psychosis, atypical antipsychotics, electroconvulsive therapy

  14. An exploratory study of the relationship between neurological soft signs and theory of mind deficits in schizophrenia.

    Science.gov (United States)

    Romeo, Stefano; Chiandetti, Alessio; Siracusano, Alberto; Troisi, Alfonso

    2014-08-15

    Indirect evidence suggests partially common pathogenetic mechanisms for Neurological Soft Signs (NSS), neurocognition, and social cognition in schizophrenia. However, the possible association between NSS and mentalizing impairments has not yet been examined. In the present study, we assessed the ability to attribute mental states to others in patients with schizophrenia and predicted that the presence of theory of mind deficits would be significantly related to NSS. Participants were 90 clinically stable patients with a DSM-IV diagnosis of schizophrenia. NSS were assessed using the Neurological Evaluation Scale (NES). Theory of mind deficits were assessed using short verbal stories designed to measure false belief understanding. The findings of the study confirmed our hypothesis. Impaired sequencing of complex motor acts was the only neurological abnormality correlated with theory of mind deficits. By contrast, sensory integration, motor coordination and the NES Others subscale had no association with patients׳ ability to pass first- or second-order false belief tasks. If confirmed by future studies, the current findings provide the first preliminary evidence for the claim that specific NSS and theory of mind deficits may reflect overlapping neural substrates. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  15. THE UKRAINE AND CHINA INTERNATIONAL TRADE COOPERATION: IMPACT ON THE UKRAINE TRADE DEFICIT

    Directory of Open Access Journals (Sweden)

    Oleksii O. KIM

    2014-10-01

    Full Text Available The research is dedicated to uncover the reasons of Ukrainian international trade inefficiency, measuring of the China’s role in current account imbalance. The analysis of current account and net exports are compared with the GDP growth and the structure of savings and investments in Ukraine.

  16. Stimulating thought: a functional MRI study of transcranial direct current stimulation in schizophrenia.

    Science.gov (United States)

    Orlov, Natasza D; O'Daly, Owen; Tracy, Derek K; Daniju, Yusuf; Hodsoll, John; Valdearenas, Lorena; Rothwell, John; Shergill, Sukhi S

    2017-09-01

    Individuals with schizophrenia typically suffer a range of cognitive deficits, including prominent deficits in working memory and executive function. These difficulties are strongly predictive of functional outcomes, but there is a paucity of effective therapeutic interventions targeting these deficits. Transcranial direct current stimulation is a novel neuromodulatory technique with emerging evidence of potential pro-cognitive effects; however, there is limited understanding of its mechanism. This was a double-blind randomized sham controlled pilot study of transcranial direct current stimulation on a working memory (n-back) and executive function (Stroop) task in 28 individuals with schizophrenia using functional magnetic resonance imaging. Study participants received 30 min of real or sham transcranial direct current stimulation applied to the left frontal cortex. The 'real' and 'sham' groups did not differ in online working memory task performance, but the transcranial direct current stimulation group demonstrated significant improvement in performance at 24 h post-transcranial direct current stimulation. Transcranial direct current stimulation was associated with increased activation in the medial frontal cortex beneath the anode; showing a positive correlation with consolidated working memory performance 24 h post-stimulation. There was reduced activation in the left cerebellum in the transcranial direct current stimulation group, with no change in the middle frontal gyrus or parietal cortices. Improved performance on the executive function task was associated with reduced activity in the anterior cingulate cortex. Transcranial direct current stimulation modulated functional activation in local task-related regions, and in more distal nodes in the network. Transcranial direct current stimulation offers a potential novel approach to altering frontal cortical activity and exerting pro-cognitive effects in schizophrenia. © The Author (2017). Published by Oxford

  17. Attention-deficit hyperactivity disorder (ADHD) and tuberous sclerosis complex.

    Science.gov (United States)

    D'Agati, Elisa; Moavero, Romina; Cerminara, Caterina; Curatolo, Paolo

    2009-10-01

    The neurobiological basis of attention-deficit hyperactivity disorder (ADHD) in tuberous sclerosis complex is still largely unknown. Cortical tubers may disrupt several brain networks that control different types of attention. Frontal lobe dysfunction due to seizures or epileptiform electroencephalographic discharges may perturb the development of brain systems that underpin attentional and hyperactive functions during a critical early stage of brain maturation. Comorbidity of attention-deficit hyperactivity disorder (ADHD) with mental retardation and autism spectrum disorders is frequent in children with tuberous sclerosis. Attention-deficit hyperactivity disorder (ADHD) may also reflect a direct effect of the abnormal genetic program. Treatment of children with tuberous sclerosis complex with combined symptoms of attention-deficit hyperactivity disorder (ADHD) and epilepsy may represent a challenge for clinicians, because antiepileptic therapy and drugs used to treat attention-deficit hyperactivity disorder (ADHD) may aggravate the clinical picture of each other.

  18. Analysis of 2014's Thirty Best Undergraduate Accounting Programs

    Science.gov (United States)

    Adkins, Darlene A.; Geddie, Mary F.; Moore, Paula Hearn; Griffin, Richard B.

    2016-01-01

    This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

  19. The Nigerian Statements of Accounting Standards and Ribh (Profit ...

    African Journals Online (AJOL)

    The Nigerian Statements of Accounting Standards and Ribh (Profit) in an ... the years on Islamic finance and interest-based economic-system has been concerned ... However, Islamic accounting uses both historical cost concept and current ...

  20. New Computer Account Management System on 22 November

    CERN Multimedia

    IT Department

    2010-01-01

    On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or it.servicedesk@cern.ch) The Account Management Team

  1. Perceived Cognitive Deficits, Emotional Distress and Disability following Whiplash Injury

    Directory of Open Access Journals (Sweden)

    Michael JL Sullivan

    2002-01-01

    Full Text Available OBJECTIVES: To describe the pattern of perceived cognitive deficits in patients with whiplash injury, to examine the relation between perceived cognitive deficits and disability, and to examine the determinants of perceived cognitive deficits in patients with whiplash injury.

  2. Understanding the Transfer Deficit: Contextual Mismatch, Proactive Interference, and Working Memory Affect Toddlers' Video-Based Transfer.

    Science.gov (United States)

    Choi, Koeun; Kirkorian, Heather L; Pempek, Tiffany A

    2017-04-17

    Researchers tested the impact of contextual mismatch, proactive interference, and working memory (WM) on toddlers' transfer across contexts. Forty-two toddlers (27-34 months) completed four object-retrieval trials, requiring memory updating on Trials 2-4. Participants watched hiding events on a tablet computer. Search performance was tested using another tablet (match) or a felt board (mismatch). WM was assessed. On earlier search trials, WM predicted transfer in both conditions, and toddlers in the match condition outperformed those in the mismatch condition; however, the benefit of contextual match and WM decreased over trials. Contextual match apparently increased proactive interference on later trials. Findings are interpreted within existing accounts of the transfer deficit, and a combined account is proposed. © 2017 The Authors. Child Development © 2017 Society for Research in Child Development, Inc.

  3. Quality provisioning and accountability in African higher | Maila ...

    African Journals Online (AJOL)

    Excellence in educational quality provisioning and accountability is an obligatory function for higher education. Currently certain scholars allege that poor provisioning and lack of accountability are rife in most higher education institutions. They cite varied reasons for the failures. Of note, African higher education institutions ...

  4. The effect of left frontal transcranial direct-current stimulation on propranolol-induced fear memory acquisition and consolidation deficits.

    Science.gov (United States)

    Nasehi, Mohammad; Khani-Abyaneh, Mozhgan; Ebrahimi-Ghiri, Mohaddeseh; Zarrindast, Mohammad-Reza

    2017-07-28

    Accumulating evidence supports the efficacy of transcranial direct current stimulation (tDCS) in modulating numerous cognitive functions. Despite the fact that tDCS has been used for the enhancement of memory and cognition, very few animal studies have addressed its impact on the modulation of fear memory. This study was designed to determine whether pre/post-training frontal tDCS application would alter fear memory acquisition and/or consolidation deficits induced by propranolol in NMRI mice. Results indicated that administration of β1-adrenoceptor blocker propranolol (0.1mg/kg) impaired fear memory retrieval. Pre/post-training application of anodal tDCS when propranolol was administered prior to training reversed contextual memory retrieval whereas only the anodal application prior to training could induce the same result in the auditory test. Meanwhile, anodal stimulation had no effect on fear memories by itself. Moreover, regardless of when cathode was applied and propranolol administered, their combination restored contextual memory retrieval, while only cathodal stimulation prior to training facilitated the contextual memory retrieval. Also, auditory memory retrieval was restored when cathodal stimulation and propranolol occurred prior to training but it was abolished when stimulation occurred after training and propranolol was administered prior to training. Collectively, our findings show that tDCS applied on the left frontal cortex of mice affects fear memory performance. This alteration seems to be task-dependent and varies depending on the nature and timing of the stimulation. In certain conditions, tDCS reverses the effect of propranolol. These results provide initial evidence to support the timely use of tDCS for the modulation of fear-related memories. Copyright © 2017 Elsevier B.V. All rights reserved.

  5. Comparative efficacy and tolerability of pharmacological interventions for attention-deficit/hyperactivity disorder in children, adolescents and adults

    DEFF Research Database (Denmark)

    Cortese, Samuele; Adamo, Nicoletta; Mohr-Jensen, Christina

    2017-01-01

    INTRODUCTION: Attention-deficit/hyperactivity disorder (ADHD) is a major public health issue. Pharmacological treatments play an important role in the multimodal treatment of ADHD. Currently, there is a lack of up-to-date and comprehensive evidence on how available ADHD drugs compare and rank in ...

  6. Attention-Deficit / Hyperactivity Disorder (ADHD): Data and Statistics

    Science.gov (United States)

    ... Search Form Controls Cancel Submit Search the CDC Attention-Deficit / Hyperactivity Disorder (ADHD) Note: Javascript is disabled or ... claims to understand diagnosis and treatment patterns for Attention-Deficit/Hyperactivity Disorder (ADHD). On this page you can ...

  7. Persistence of attention deficit/hyperactivity disorder into adulthood ...

    African Journals Online (AJOL)

    Persistence of attention deficit/hyperactivity disorder into adulthood: A study conducted on parents of children diagnosed with attention deficit/hyperactivity disorder. ... 10, No 1 (2007) >. Log in or Register to get access to full text downloads.

  8. The impact of a budget deficit on inflation in Zimbabwe

    OpenAIRE

    Makochekanwa, Albert

    2008-01-01

    The Zimbabwean economy is one of the many numbers of countries that has experienced a relatively high fiscal deficit for a prolonged period with the result of a high inflationary environment. This paper examines the deficit-inflation nexus in the Zimbabwean economy and establishes the causal link that runs from the budget deficit to the inflation rate using Johansen (1991, 1995) cointegration technique over the period 1980 – 2005. Due to massive monetization of the budget deficit, significant...

  9. Auditory deficits in amusia extend beyond poor pitch perception.

    Science.gov (United States)

    Whiteford, Kelly L; Oxenham, Andrew J

    2017-05-01

    Congenital amusia is a music perception disorder believed to reflect a deficit in fine-grained pitch perception and/or short-term or working memory for pitch. Because most measures of pitch perception include memory and segmentation components, it has been difficult to determine the true extent of pitch processing deficits in amusia. It is also unclear whether pitch deficits persist at frequencies beyond the range of musical pitch. To address these questions, experiments were conducted with amusics and matched controls, manipulating both the stimuli and the task demands. First, we assessed pitch discrimination at low (500Hz and 2000Hz) and high (8000Hz) frequencies using a three-interval forced-choice task. Amusics exhibited deficits even at the highest frequency, which lies beyond the existence region of musical pitch. Next, we assessed the extent to which frequency coding deficits persist in one- and two-interval frequency-modulation (FM) and amplitude-modulation (AM) detection tasks at 500Hz at slow (f m =4Hz) and fast (f m =20Hz) modulation rates. Amusics still exhibited deficits in one-interval FM detection tasks that should not involve memory or segmentation. Surprisingly, amusics were also impaired on AM detection, which should not involve pitch processing. Finally, direct comparisons between the detection of continuous and discrete FM demonstrated that amusics suffer deficits in both coding and segmenting pitch information. Our results reveal auditory deficits in amusia extending beyond pitch perception that are subtle when controlling for memory and segmentation, and are likely exacerbated in more complex contexts such as musical listening. Copyright © 2017 Elsevier Ltd. All rights reserved.

  10. A feasibility study on the effectiveness of a full-body videogame intervention for decreasing attention deficit hyperactivity disorder symptoms

    NARCIS (Netherlands)

    Weerdmeester, J.W.; Cima, M.; Granic, I.; Hashemian, Y.; Gotsis, M.

    2016-01-01

    OBJECTIVE: The current study assessed the feasibility and effectiveness of a full-body-driven intervention videogame targeted at decreasing attention deficit hyperactivity disorder (ADHD) symptoms, specifically inattention, hyperactivity, impulsivity, and motor deficiency. MATERIALS AND METHODS: The

  11. Phenomics allows identification of genomic regions affecting maize stomatal conductance with conditional effects of water deficit and evaporative demand.

    Science.gov (United States)

    Prado, Santiago Alvarez; Cabrera-Bosquet, Llorenç; Grau, Antonin; Coupel-Ledru, Aude; Millet, Emilie J; Welcker, Claude; Tardieu, François

    2018-02-01

    Stomatal conductance is central for the trades-off between hydraulics and photosynthesis. We aimed at deciphering its genetic control and that of its responses to evaporative demand and water deficit, a nearly impossible task with gas exchanges measurements. Whole-plant stomatal conductance was estimated via inversion of the Penman-Monteith equation from data of transpiration and plant architecture collected in a phenotyping platform. We have analysed jointly 4 experiments with contrasting environmental conditions imposed to a panel of 254 maize hybrids. Estimated whole-plant stomatal conductance closely correlated with gas-exchange measurements and biomass accumulation rate. Sixteen robust quantitative trait loci (QTLs) were identified by genome wide association studies and co-located with QTLs of transpiration and biomass. Light, vapour pressure deficit, or soil water potential largely accounted for the differences in allelic effects between experiments, thereby providing strong hypotheses for mechanisms of stomatal control and a way to select relevant candidate genes among the 1-19 genes harboured by QTLs. The combination of allelic effects, as affected by environmental conditions, accounted for the variability of stomatal conductance across a range of hybrids and environmental conditions. This approach may therefore contribute to genetic analysis and prediction of stomatal control in diverse environments. © 2017 John Wiley & Sons Ltd.

  12. [Update on attention-deficit/hyperactive disorder treatment].

    Science.gov (United States)

    Loro-López, M; Quintero, J; García-Campos, N; Jiménez-Gómez, B; Pando, F; Varela-Casal, P; Campos, J A; Correas-Lauffer, J

    Attention-deficit/hyperactive disorder (ADHD) is one of the most common and investigated childhood neuropsychiatric disorder witch has an important repercussion in patient's every day life. AIM. To make an update on psychopharmacological and psychological treatment for ADHD and to asses his efficacy as a single drug treatment as well as a combined treatment. As a chronic disorder ADHD needs a carefully designed and complete treatment plan. That takes into account psychoeducation and the most recent medical evidences as well as preferences and worries of their families and patients. Psychostimulants are the most studied drugs and the gold-standard in the ADHD treatment with responses as high as 65 to 85%. Atomoxetine is another alternative for treating this patients with Food and Drug Administration and European Medicines Agency approval seal. The treatment plan for these patients must be chosen, not only by their treating doctor but should include patients and patient's family preferences and should be suited to each patient. Comorbidities are an important issue in the ADHD treatment planning, mainly in non responders' patients.

  13. Children and Adults with Attention-Deficit/Hyperactivity Disorder

    Science.gov (United States)

    ... Renew CHADD Annual Conference Children and Adults with Attention-Deficit/Hyperactivity Disorder (CHADD), is a national nonprofit organization ... ADHD community. © 2017 by Children and Adults with Attention-Deficit/Hyperactivity Disorder (CHADD). All Rights Reserved. Press Privacy ...

  14. GRACC: New generation of the OSG accounting

    Science.gov (United States)

    Retzke, K.; Weitzel, D.; Bhat, S.; Levshina, T.; Bockelman, B.; Jayatilaka, B.; Sehgal, C.; Quick, R.; Wuerthwein, F.

    2017-10-01

    Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certificate Distinguished Name, their affiliations, and field of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. We will present the current architecture and working prototype.

  15. GRACC: New generation of the OSG accounting

    Energy Technology Data Exchange (ETDEWEB)

    Retzke, K. [Fermilab; Weitzel, D. [Nebraska U.; Bhat, S. [Fermilab; Levshina, T.; Bockelman, B. [Nebraska U.; Jayatilaka, B. [Fermilab; Sehgal, C. [Fermilab; Quick, R. [Indiana U.; Wuerthwein, F. [UC, San Diego

    2016-10-14

    Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certicate Distinguished Name, their affiliations, and eld of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. Lastly, we will present the current architecture and working prototype.

  16. Water-deficit tolerant classification in mutant lines of indica rice

    Directory of Open Access Journals (Sweden)

    Suriyan Cha-um

    2012-04-01

    Full Text Available Water shortage is a major abiotic stress for crop production worldwide, limiting the productivity of crop species, especially in dry-land agricultural areas. This investigation aimed to classify the water-deficit tolerance in mutant rice (Oryza sativa L. spp. indica genotypes during the reproductive stage. Proline content in the flag leaf of mutant lines increased when plants were subjected to water deficit. Relative water content (RWC in the flag leaf of different mutant lines dropped in relation to water deficit stress. A decrease RWC was positively related to chlorophyll a degradation. Chlorophyll a , chlorophyll b , total chlorophyll , total carotenoids , maximum quantum yield of PSII , stomatal conductance , transpiration rate and water use efficiency in mutant lines grown under water deficit conditions declined in comparison to the well-watered, leading to a reduction in net-photosynthetic rate. In addition, when exposed to water deficit, panicle traits, including panicle length and fertile grains were dropped. The biochemical and physiological data were subjected to classify the water deficit tolerance. NSG19 (positive control and DD14 were identified as water deficit tolerant, and AA11, AA12, AA16, BB13, BB16, CC12, CC15, EE12, FF15, FF17, G11 and IR20 (negative control as water deficit sensitive, using Ward's method.

  17. The deficit of decent work as a global problem of social and labor segment

    Directory of Open Access Journals (Sweden)

    Anatoliy Kolot

    2016-12-01

    Full Text Available The overview of the current trends in social and labor segment globally and in the Ukrainian economy is provided. The crises in functioning of the social and labor segment as the forms of expression of the deficit of decent work were isolated. The reasons destabilizing the social and labor segment and limiting the development of the decent work institute are presented. The findings on the situation of self-employment and vulnerable employment worldwide are given. The modern transformations in employment through the lens of decent work are disclosed, with a focus on vulnerable employment. A correlation between inequality in income and a deficit of decent work is shown. The relationship and interaction between decent work and human values in terms of the new economy and postindustrial society development as a philosophical platform of the modern concept of decent work is proven. The aggravation of the crisis of values of the labor g life in the light of deficit of the decent work is explained. The conceptual foundations of the decent work are revealed. The author's vision of the decent work institute as an integrated political, economic, and social platform of sustainable development is reasoned. The criteria and components of the decent work are presented. The importance of inclusive labor markets to expand the scale of decent work is disclosed. The strategic landmarks of overcoming the deficit of decent work are delineated.

  18. Which Executive Functioning Deficits Are Associated with AD/HD, ODD/CD and Comorbid AD/HD+ODD/CD? (Attention Deficit/hyperactivity Disorder)(Oppositional Defiant Disorder)

    Science.gov (United States)

    Oosterlaan, Jaap; Scheres, Anouk; Sergeant, Joseph A.

    2005-01-01

    This study investigated (1) whether attention deficit/hyperactivity disorder (AD/HD) is associated with executive functioning (EF) deficits while controlling for oppositional defiant disorder/conduct disorder (ODD/CD), (2) whether ODD/CD is associated with EF deficits while controlling for AD/HD, and (3) whether a combination of AD/HD and ODD/CD…

  19. My belief or yours? Differential theory of mind deficits in frontotemporal dementia and Alzheimer's disease.

    Science.gov (United States)

    Le Bouc, Raphaël; Lenfant, Pierre; Delbeuck, Xavier; Ravasi, Laura; Lebert, Florence; Semah, Franck; Pasquier, Florence

    2012-10-01

    Theory of mind reasoning-the ability to understand someone else's mental states, such as beliefs, intentions and desires-is crucial in social interaction. It has been suggested that a theory of mind deficit may account for some of the abnormalities in interpersonal behaviour that characterize patients affected by behavioural variant frontotemporal dementia. However, there are conflicting reports as to whether understanding someone else's mind is a key difference between behavioural variant frontotemporal dementia and other neurodegenerative conditions such as Alzheimer's disease. Literature data on the relationship between theory of mind abilities and executive functions are also contradictory. These disparities may be due to underestimation of the fractionation within theory of mind components. A recent theoretical framework suggests that taking someone else's mental perspective requires two distinct processes: inferring someone else's belief and inhibiting one's own belief, with involvement of the temporoparietal and right frontal cortices, respectively. Therefore, we performed a neuropsychological and neuroimaging study to investigate the hypothesis whereby distinct cognitive deficits could impair theory of mind reasoning in patients with Alzheimer's disease and patients with behavioural variant frontotemporal dementia. We used a three-option false belief task to assess theory of mind components in 11 patients with behavioural variant frontotemporal dementia, 12 patients with Alzheimer's disease and 20 healthy elderly control subjects. The patients with behavioural variant frontotemporal dementia and those with Alzheimer's disease were matched for age, gender, education and global cognitive impairment. [(18)F]-fluorodeoxyglucose-positron emission tomography imaging was used to investigate neural correlates of theory of mind reasoning deficits. Performance in the three-option false belief task revealed differential impairments in the components of theory of mind

  20. Gender Differences in the Job Attitudes of Accountants

    OpenAIRE

    Jane E. Baird; Robert C. Zelin II; Dale E. Marxen

    1998-01-01

    The cost of losing quality employees can be expensive for companies and firms. Higher rates of turnover for women, particularly in public accounting, have sparked efforts to resolve the problem. To further understanding of the current job attitudes of men and women accountants, over 500 accounting graduates employed in a variety of positions were surveyed. Scales were used to measure the following job attitudes: two types of Organizational Commitment (Affective Commitment and Continuance Comm...

  1. Accounting for Housing in a CPI

    OpenAIRE

    Diewert, Erwin; Nakamura, Alice O.

    2009-01-01

    In this paper, we take stock of how statistical agencies in different nations are currently accounting for housing in their consumer price indexes (CPIs). The rental equivalence and user cost approaches have been favourites of economists. Both can be derived from the fundamental equation of capital theory. Concerns about these approaches are taken up. We go on to argue that an opportunity cost approach is the correct theoretical framework for accounting for owner-occupied housing (OOH) in a C...

  2. Terminological and Definitional Problems of Deficit and Debt in the Polish and EU Law of Public Finance

    Directory of Open Access Journals (Sweden)

    Ewa Lotko

    2016-06-01

    Full Text Available In the Polish and the EU public finances law there are serious terminological difficulties concerning the deficit and the debt. They arise first from the terminological chaos in this field and second from the parallel application of the EU and the Polish methodology of calculating of deficit and debt. Thus, the paper aims to explain the terminological and definitional problems of deficit and debt in the public finances law using unobtrusive research consisting of the detailed analysis of the Polish and EU legislation. Although there is no doubt that it would be desirable to order the applied terms, in the current legal situation, it would be extremely difficult, as it would require the changes to the Constitution, laws, and modification of translations of UE acts. The solution to the problem, presenting additional advantages, could consist of full transition to the EU methodology by the renouncement from the Polish methodology.

  3. Does collateral retrospective information about childhood attention-deficit/hyperactivity disorder symptoms assist in the diagnosis of attention-deficit/hyperactivity disorder in adults? Findings from a large clinical sample.

    Science.gov (United States)

    Breda, Vitor; Rovaris, Diego Luiz; Vitola, Eduardo Schneider; Mota, Nina Roth; Blaya-Rocha, Paula; Salgado, Carlos Alberto Iglesias; Victor, Marcelo Moraes; Picon, Felipe Almeida; Karam, Rafael Gomes; Silva, Katiane Lilian; Rohde, Luis Augusto; Bau, Claiton Henrique Dotto; Grevet, Eugenio Horacio

    2016-06-01

    In accordance with consolidated clinical practice, Diagnostic and Statistical Manual of Mental Disorders, 5th edition suggests a key role of collateral information in the evaluation of retrospective childhood attention-deficit/hyperactivity disorder symptoms in adults despite poor evidence supporting its use. This study aims to assess the incremental value of collateral information on the presence of childhood attention-deficit/hyperactivity disorder symptoms when evaluating adults with attention-deficit/hyperactivity disorder. Adult patients with attention-deficit/hyperactivity disorder (n = 449) and non-attention-deficit/hyperactivity disorder subjects (n = 143) underwent an extensive clinical assessment based on Diagnostic and Statistical Manual of Mental Disorders, 4th edition criteria. For patients, retrospective collateral information regarding childhood attention-deficit/hyperactivity disorder was obtained and used to sort them into two groups: agreement (n = 277) and disagreement (n = 172) between self- and collateral reports. We compared demographic, clinical and response to treatment profiles among groups to test the relevance of collateral information on the specific issue of childhood attention-deficit/hyperactivity disorder symptoms. Both attention-deficit/hyperactivity disorder groups had higher rates of several comorbidities (oppositional defiant, conduct, substance use and bipolar disorders; all p attention-deficit/hyperactivity disorder symptoms occurred in 38% of patients. Overall, attention-deficit/hyperactivity disorder disagreement and agreement groups had similar profiles in response to treatment and comorbidity, and the few differences detected in impairment measures were of small magnitude (Eta(2) attention-deficit/hyperactivity disorder in children, it has no incremental value in the evaluation of childhood attention-deficit/hyperactivity disorder symptoms in adults with a self-reported history of attention-deficit

  4. Brief Report: Prevalence of Attention Deficit/Hyperactivity Disorder among Individuals with an Autism Spectrum Disorder

    Science.gov (United States)

    Hanson, Ellen; Cerban, Bettina M.; Slater, Chelsea M.; Caccamo, Laura M.; Bacic, Janine; Chan, Eugenia

    2013-01-01

    Currently, both the DSM-IV-TR and ICD-10 preclude the diagnosis of Attention Deficit/Hyperactivity Disorder (ADHD) in cases that present with an Autism Spectrum Disorder (ASD). This criterion will be removed in the upcoming DSM-V, but the relationship between ASD and ADHD, and in particular the prevalence of ADHD among the ASD population, remains…

  5. Fine-Motor Skill Deficits in Childhood Predict Adulthood Tic Severity and Global Psychosocial Functioning in Tourette's Syndrome

    Science.gov (United States)

    Bloch, Michael H.; Sukhodolsky, Denis G.; Leckman, James F.; Schultz, Robert T.

    2006-01-01

    Background: Most children with Tourette's syndrome (TS) experience a significant decline in tic symptoms during adolescence. Currently no clinical measures have been identified that can predict whose tic symptoms will persist into adulthood. Patients with TS have deficits on neuropsychological tests involving fine-motor coordination and…

  6. High dose methylphenidate treatment in adult attention deficit hyperactivity disorder: a case report

    Directory of Open Access Journals (Sweden)

    Liebrenz Michael

    2012-05-01

    Attention Deficit Hyperactivity Disorder (ADHD in this adult patient, who also manifested a co-occurring obsessive compulsive disorder, dramatically improved only after application of a higher-than-normal dose of methylphenidate. We therefore suggest that clinicians consider these findings in relation to their adherence to current therapeutic guidelines.

  7. Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

    Science.gov (United States)

    McLean, Robert A; Garis, Robert I

    2005-03-01

    To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

  8. Changes in Accounting Education Include Increased Use of Writing Tasks.

    Science.gov (United States)

    McCleary, Bill

    1997-01-01

    The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

  9. ANALYSIS OF BUDGET DEFICIT AND ITS PROBLEMS IN LITHUANIA

    Directory of Open Access Journals (Sweden)

    F. Jaseviciene

    2015-10-01

    Full Text Available Budget deficit is one of the most important parts of macroeconomics. Since 1990, the government of the Lithuanian Republic has been faced with problems in balancing the budget deficit; most of the years, the country’s budget was deficit with the lack of incoming money flow. The budget deficit value in Lithuania has been a significant theme since 2004, when Lithuania became part of the European Union, and one of the liabilities was to insure the litas replacement with euro currency and the budget deficit was one of the Maastricht’s criteria. Also it is very important to maintain effective management of public finances. The government is responsible for managing the country’s budget in respect to various economical parameters, for example, GDP, inflation rate, unemployment rate, etc., in order to plan income level and distribute it to the relevant economic areas. Also, the budget deficit’s problems are revealed in this article.

  10. Behavioral Effects of Neurofeedback Compared to Stimulants and Physical Activity in Attention-Deficit/Hyperactivity Disorder: A Randomized Controlled Trial

    NARCIS (Netherlands)

    Gelade, K.; Janssen, T.W.P.; Bink, M.; van Mourik, R.; Maras, A.; Oosterlaan, J.

    2016-01-01

    Objective: The efficacy of neurofeedback as treatment for attention-deficit/hyperactivity disorder (ADHD), and whether neurofeedback is a viable alternative for stimulant medication, are still intensely debated subjects. The current randomised controlled trial compared neurofeedback to (1) optimally

  11. 12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

    Science.gov (United States)

    2010-01-01

    ... certified public accountant or public accountant and is not currently under suspension or debarment by the... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is...

  12. The concept of managerial accounting for business clothing industry

    OpenAIRE

    Luchko, М.

    2010-01-01

    The article discusses the problem of constructing the management accounting concept for business clothing industry taking into account factors of production decline in the current context. Concept of separate components is studies, which depend on the characteristics of clothing manufacture.

  13. The photosynthetic response of tobacco plants overexpressing ice plant aquaporin McMIPB to a soil water deficit and high vapor pressure deficit.

    Science.gov (United States)

    Kawase, Miki; Hanba, Yuko T; Katsuhara, Maki

    2013-07-01

    We investigated the photosynthetic capacity and plant growth of tobacco plants overexpressing ice plant (Mesembryanthemum crystallinum L.) aquaporin McMIPB under (1) a well-watered growth condition, (2) a well-watered and temporal higher vapor pressure deficit (VPD) condition, and (3) a soil water deficit growth condition to investigate the effect of McMIPB on photosynthetic responses under moderate soil and atmospheric humidity and water deficit conditions. Transgenic plants showed a significantly higher photosynthesis rate (by 48 %), higher mesophyll conductance (by 52 %), and enhanced growth under the well-watered growth condition than those of control plants. Decreases in the photosynthesis rate and stomatal conductance from ambient to higher VPD were slightly higher in transgenic plants than those in control plants. When plants were grown under the soil water deficit condition, decreases in the photosynthesis rate and stomatal conductance were less significant in transgenic plants than those in control plants. McMIPB is likely to work as a CO2 transporter, as well as control the regulation of stomata to water deficits.

  14. Crises financeiras nos anos 1990 e poupança externa

    Directory of Open Access Journals (Sweden)

    Luiz Carlos Bresser-Pereira

    2008-12-01

    Full Text Available Contrary to what conventional economic analysis afirms, the main cause of the financial crises in emerging countries during the 1990s, beginning with Mexico (1994 and ending with the crisis in Argentina (2001 was not primarily fiscal, but the decision by governments to foster growth with foreign savings, i.e., with current account deficits. Since the exchange rate has other determinants besides domestic absorption, the assumption of twin deficits often does not hold. These were balance of payment crises triggered by an overvalued local currency and the high increases in the foreign debt and/or the fast growth of the current account deficit. This led, foreign creditors to suddenly become persuaded that the country faced both liquidity and solvency problems, and to stop rolling over the debt. An econometric test substantiates these claims.

  15. THE IMPACT OF MONETARY AND FISCAL POLICIES ON PUBLIC FINANCIAL MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Loredana Ciurlău

    2012-01-01

    Full Text Available Fiscal policy is the main component of financial policy. Being a component of economic policy, taxation must lead to economic objectives. Maintaining equilibria macroeconomic cannot be blamed solely in charge of monetary policy, fiscal policy and that the revenue must have a role in support and to bear the load efforts to stabilise. Large deficits are dangerous for current account, because they are associated with a greater risk of producing an adjustment steep in the exchange rate and high volatility of exchange rate has major implications on the stability and macroeconomic monetary, in general. This means that countries should his election budgets so as to cope with growing demand from the private sector and to take necessary safeguard measures against potential crises, whereas the extent fiscal deficit contributes directly to the magnitude current account deficit.

  16. Attention shaping as a means to improve emotion perception deficits in outpatients with schizophrenia and impaired controls.

    Science.gov (United States)

    Combs, Dennis R; Chapman, Dustin; Waguspack, Jace; Basso, Michael R; Penn, David L

    2011-04-01

    Deficits in emotion perception are common in people with schizophrenia and current research has focused on improving these deficits. In our previous research, we demonstrated that directing attention to salient facial features via attention shaping can improve these deficits among inpatients. In this study, we examined the efficacy of an enhanced attention shaping program that contains 192 emotional expressions from which 25 are randomly presented for training. We extended our previous work by using repeated administrations of the shaping intervention and testing its effect in outpatients with schizophrenia and impaired controls. Fifteen participants with schizophrenia and fourteen college student controls with emotion perception deficits were randomly assigned to 1, 3 or 5 sessions of attention shaping. Participants completed 2 outcome measures of emotion perception, the FEIT and BLERT, not presented during the training, and underwent eye tracking at pre and post-tests. All conditions and groups improved, but the largest improvements on the BLERT and FEIT were found for persons assigned to the 5 session condition. Performance on the shaping program was positively correlated with the two outcome measures of emotion perception. There was less support for changes in visual scanning of faces as there was a relative reduction in total scanning time from pre-test to post-test. Results are interpreted in terms of the efficacy of attention shaping as a means to improve emotion perception deficits. Copyright © 2010 Elsevier B.V. All rights reserved.

  17. Greenhouse evaluation of deficit irrigation on the growth of tomato ...

    African Journals Online (AJOL)

    Deficit irrigation is considered to be an important approach for crop cultivation in dry regions where water resources are scarce. Deficit irrigation can be used also to decrease the level of infections by some moisturedependent plant pests and diseases such as root-knot nematode disease. Therefore, deficit irrigation at levels ...

  18. Caffeine improves spatial learning deficits in an animal model of attention deficit hyperactivity disorder (ADHD) -- the spontaneously hypertensive rat (SHR).

    Science.gov (United States)

    Prediger, Rui D S; Pamplona, Fabrício A; Fernandes, Daniel; Takahashi, Reinaldo N

    2005-12-01

    The spontaneously hypertensive rat (SHR) is generally considered to be a suitable genetic model for the study of attention deficit hyperactivity disorder (ADHD), since it displays hyperactivity, impulsivity, poorly sustained attention, and deficits in learning and memory processes. Converging evidence suggests a primary role of disturbance in the dopaminergic neurotransmission in ADHD patients and in SHR, and in addition, some studies have also demonstrated alterations in adenosinergic neurotransmission in SHR. In the present study, adult female Wistar (WIS) and SHR rats received caffeine (1-10 mg/kg i.p.) 30 min before training, immediately after training, or 30 min before a test session in the spatial version of the Morris water maze. The effect of caffeine administration on WIS and SHR blood pressure was also measured. SHR needed significantly more trials in the training session to acquire the spatial information, but they displayed a similar profile to that of WIS rats in the test session (48 h later), demonstrating a selective deficit in spatial learning. Pre-training administration of caffeine (1-10 mg/kg i.p.) improved this spatial learning deficit in SHR, but did not alter the WIS performance. In contrast, post-training administration of caffeine (3 mg/kg i.p.) did not alter the SHR test performance, but increased memory retention in WIS rats. No dose of caffeine tested altered the mean blood pressure of WIS or SHR. These results demonstrate a selective spatial learning deficit in SHR which can be attenuated by pre-training administration of caffeine. In addition, the present findings indicate that the spatial learning deficit in SHR is not directly related to hypertension.

  19. Effects of different deficit irrigation on sugar accumulation of pineapple during development

    Science.gov (United States)

    Feng, Haiyan; Du, Liqing; Liu, Shenghui; Zhang, Xiumei

    2017-08-01

    The potted pineapple cultivar ‘Comte de paris’ was used to study the influence of deficit irrigation on fruit sugar accumulation in greenhouse during the fruit enlargement period. The study included a control (normal irrigation) and two treatment groups, moderate deficit (50% of the control irrigation) and severe deficit (25% of the control irrigation). The results indicated that the deficit irrigation significantly decreased the sucrose accumulation. The sucrose content in the fruits of moderate deficit irrigation was the lowest. During the mature period, the deficit irrigation decreased the sucrose phosophate synthase activity(SPS) an increased the sucrose synthase (SS) and neutral invertase (NI). The moderate deficit irrigation significantly improved the acid invertase activity(AI). However, it was inhibited by the severe deficit irrigation. In general, the moderate treatment reduced the SPS activity and enhanced the NI and AI activities, while the severe treatment decreased the SPS and AI activities.

  20. Saudi Arabia: persistent but tenable deficits

    International Nuclear Information System (INIS)

    Anon.

    1996-01-01

    In this article is described the economic situation of Saudi Arabia. In a first time, Saudi Arabia drew from external reserves to finance gulf war and covered its budget deficits, then the internal debts took over. The actual strategy in order to transfer from state to private national and foreign sector a great part of new projects financing is become a necessity to control the deficits in a country where state is strongly got in debt. (N.C.). 2 tabs

  1. Accountable Care Organizations and Otolaryngology

    Science.gov (United States)

    Contrera, Kevin J.; Ishii, Lisa E.; Setzen, Gavin; Berkowitz, Scott A.

    2016-01-01

    Accountable Care Organizations represent a shift in health care delivery, while providing a significant potential for improved quality and coordination of care across multiple settings. Otolaryngologists have an opportunity to become leaders in this expanding arena. However, the field of otolaryngology-head and neck surgery currently lacks many of the tools necessary to implement value-based care, including performance-measurement, electronic health infrastructure and data management. These resources will become increasingly important for surgical specialists to be active participants in population health. This article reviews the fundamental issues that otolaryngologists should consider when pursuing new roles in Accountable Care Organizations. PMID:26044787

  2. Behavioral Effects of Neurofeedback Compared to Stimulants and Physical Activity in Attention-Deficit/Hyperactivity Disorder: A Randomized Controlled Trial

    NARCIS (Netherlands)

    Geladé, Katleen; Janssen, Tieme W. P.; Bink, Marleen; van Mourik, Rosa; Maras, Athanasios; Oosterlaan, Jaap

    2016-01-01

    The efficacy of neurofeedback as a treatment for attention-deficit/hyperactivity disorder (ADHD), and whether neurofeedback is a viable alternative for stimulant medication, is still an intensely debated subject. The current randomized controlled trial compared neurofeedback to (1) optimally

  3. CT findings predictive of neurological deficits in throracolumbar burst fractures

    Energy Technology Data Exchange (ETDEWEB)

    Moon, Tae Yong; Jeong, Hee Seok; Jeong, Yeo Jin [Pusan National University and Research Institute for Convergence of Biomedical Science and Technology, Dept. of Radiology, Pusan National University Yangsan Hospital, Yangsan (Korea, Republic of); Lee, In Sook [Dept. of Radiology, Pusan National University Hospital, Busan (Korea, Republic of)

    2016-09-15

    To determine the computed tomography (CT) findings predictive of neurological deficits in thoracolumbar spine injuries. One hundred two patients with thoracolumbar spinal burst fractures, after excluding the patients with brain and cervical cord injuries and unconsciousness, who underwent consecutive spine 128-multidetector CT scan formed the study group. The neurological findings were clinically classified as no deficit (n = 58), complete deficit with paraplegia (n = 22), and incomplete deficit with either motor or sensory impairment (n = 22). The following four CT imaging parameters were analyzed: the level of the main burst fracture as the cord (n = 44) and the cauda equina (n = 58) levels; the extent of canal encroachment as central canal ratios (CCRs) below 0.5 (n = 43) and above 0.5 (n = 59); the degree of laminar fracture as no fracture (n = 33), linear fracture (n = 7), separated fracture (n = 27), and displaced fracture (n = 35); fractured vertebra counted as single (n = 53) and multiple (n = 49). Complete neurological deficit was associated with injuries at the cord level (p = 0.000) and displaced laminar fractures (p = 0.000); incomplete neurological deficit was associated with CCRs below 0.5 (p = 0.000) and multiple vertebral injuries (p = 0.002). CT scan can provide additional findings predictive of neurological deficits in thoracolumbar spinal burst fractures.

  4. Effects of a Social Skills Intervention on Children with Autism Spectrum Disorder and Peers with Shared Deficits

    Science.gov (United States)

    Radley, Keith C.; O'Handley, Roderick D.; Battaglia, Allison A.; Lum, John D. K.; Dadakhodjaeva, Komila; Ford, William B.; McHugh, Melissa B.

    2017-01-01

    The current study evaluated the effects of the "Superheroes Social Skills" program (Jenson et al. 2011) in promoting accurate demonstration of target social skills in training and generalization conditions in young children with autism spectrum disorder (ASD) and peers with shared social deficits. Three preschool-age children with ASD…

  5. Relationship between visuospatial neglect and kinesthetic deficits after stroke.

    Science.gov (United States)

    Semrau, Jennifer A; Wang, Jeffery C; Herter, Troy M; Scott, Stephen H; Dukelow, Sean P

    2015-05-01

    After stroke, visuospatial and kinesthetic (sense of limb motion) deficits are common, occurring in approximately 30% and 60% of individuals, respectively. Although both types of deficits affect aspects of spatial processing necessary for daily function, few studies have investigated the relationship between these 2 deficits after stroke. We aimed to characterize the relationship between visuospatial and kinesthetic deficits after stroke using the Behavioral Inattention Test (BIT) and a robotic measure of kinesthetic function. Visuospatial attention (using the BIT) and kinesthesia (using robotics) were measured in 158 individuals an average of 18 days after stroke. In the kinesthetic matching task, the robot moved the participant's stroke-affected arm at a preset direction, speed, and magnitude. Participants mirror-matched the robotic movement with the less/unaffected arm as soon as they felt movement in their stroke affected arm. We found that participants with visuospatial inattention (neglect) had impaired kinesthesia 100% of the time, whereas only 59% of participants without neglect were impaired. For those without neglect, we observed that a higher percentage of participants with lower but passing BIT scores displayed impaired kinesthetic behavior (78%) compared with those participants who scored perfect or nearly perfect on the BIT (49%). The presence of visuospatial neglect after stroke is highly predictive of the presence of kinesthetic deficits. However, the presence of kinesthetic deficits does not necessarily always indicate the presence of visuospatial neglect. Our findings highlight the importance of assessment and treatment of kinesthetic deficits after stroke, especially in patients with visuospatial neglect. © The Author(s) 2014.

  6. Functional imaging of neurocognitive dysfunction in attention deficit hyperactivity disorder

    International Nuclear Information System (INIS)

    Wolf, I.; Tost, H.; Ruf, M.; Ende, G.

    2005-01-01

    Attention Deficit Hyperactivity Disorder (ADHD) is a neurobiological disorder of early childhood onset. Defining symptoms are chronic impairments of attention, impulse control and motor hyperactivity that frequently persist until adulthood. Miscellaneous causes of the disorder have been discussed. Accumulating evidence from imaging- and molecular genetic studies strengthened the theory of ADHS being a predominantly inherited disorder of neurobiological origin. In the last 15 years, non-invasive brain imaging methods were successfully implemented in pediatric research. Functional magnetic resonance imaging studies gave major insight into the neurobiological correlates of executive malfunction, inhibitory deficits and psychomotoric soft signs. These findings are in good accordance with brain morphometric data indicating a significant volumetric decrease of major components of striato-thalamo-cortical feedback loops, primarily influencing prefrontal executive functioning (e.g. basal ganglia). Empirical evidence points to a broad array of associated behavioral disturbances like deficient visuomotor abilities and oculomotor dysfunctions. This paper reviews the current empirical evidence derived from prior imaging studies. Special emphasis is given to the relevance of oculomotor dysfunctions in clinical and research settings, as well as their assessment in the MR environment. (orig.) [de

  7. A Symbolic Approach to Permission Accounting for Concurrent Reasoning

    NARCIS (Netherlands)

    Huisman, Marieke; Mostowski, Wojciech

    2015-01-01

    Permission accounting is fundamental to modular, thread-local reasoning about concurrent programs. This paper presents a new, symbolic system for permission accounting. In existing systems, permissions are numeric value-based and refer to the current thread only. Our system is based on symbolic

  8. Executive dysfunction among children with reading comprehension deficits.

    Science.gov (United States)

    Locascio, Gianna; Mahone, E Mark; Eason, Sarah H; Cutting, Laurie E

    2010-01-01

    Emerging research supports the contribution of executive function (EF) to reading comprehension; however, a unique pattern has not been established for children who demonstrate comprehension difficulties despite average word recognition ability (specific reading comprehension deficit; S-RCD). To identify particular EF components on which children with S-RCD struggle, a range of EF skills was compared among 86 children, ages 10 to 14, grouped by word reading and comprehension abilities: 24 average readers, 44 with word recognition deficits (WRD), and 18 S-RCD. An exploratory principal components analysis of EF tests identified three latent factors, used in subsequent group comparisons: Planning/ Spatial Working Memory, Verbal Working Memory, and Response Inhibition. The WRD group exhibited deficits (relative to controls) on Verbal Working Memory and Inhibition factors; S-RCD children performed more poorly than controls on the Planning factor. Further analyses suggested the WRD group's poor performance on EF factors was a by-product of core deficits linked to WRD (after controlling for phonological processing, this group no longer showed EF deficits). In contrast, the S-RCD group's poor performance on the planning component remained significant after controlling for phonological processing. Findings suggest reading comprehension difficulties are linked to executive dysfunction; in particular, poor strategic planning/organizing may lead to reading comprehension problems.

  9. Educating Accountants in Corruption Pervasive Societies: A Focus on Nigeria

    Science.gov (United States)

    Idialu, Jeremiah Uwaifo; Oghuma, Richard Iyere

    2007-01-01

    There has been widespread corruption in almost all societies and a general belief that without the involvement of Accountants, or if accountants carry out their duties effectively, there will be no corruption. Therefore this paper is designed to look at the current approach educating accountants in order to discover the educational arrangement put…

  10. Linguistic coding deficits in foreign language learners.

    Science.gov (United States)

    Sparks, R; Ganschow, L; Pohlman, J

    1989-01-01

    As increasing numbers of colleges and universities require a foreign language for graduation in at least one of their degree programs, reports of students with difficulties in learning a second language are multiplying. Until recently, little research has been conducted to identify the nature of this problem. Recent attempts by the authors have focused upon subtle but ongoing language difficulties in these individuals as the source of their struggle to learn a foreign language. The present paper attempts to expand upon this concept by outlining a theoretical framework based upon a linguistic coding model that hypothesizes deficits in the processing of phonological, syntactic, and/or semantic information. Traditional psychoeducational assessment batteries of standardized intelligence and achievement tests generally are not sensitive to these linguistic coding deficits unless closely analyzed or, more often, used in conjunction with a more comprehensive language assessment battery. Students who have been waived from a foreign language requirement and their proposed type(s) of linguistic coding deficits are profiled. Tentative conclusions about the nature of these foreign language learning deficits are presented along with specific suggestions for tests to be used in psychoeducational evaluations.

  11. Challenges in accounting the forests - a Latvian case study

    Directory of Open Access Journals (Sweden)

    Evija Grege-Staltmane

    2010-09-01

    Full Text Available Forest has a long production cycle. Therefore forest bookkeepinghas specific characteristics. However accounting for forest activities has received little attention from accounting researchers. The release of International Accounting Standard 41 "Agriculture" (IAS 41 established a single accounting system for forest assets. The paper analyzes application of IAS 41 which regulates forest accounting. Practice of international forestry companies is examined, and current forest accounting situation in Latvia is investigated. The main factors affecting valuation of a forest in its fair value are discussed and major problems in forest accounting are illuminated.The research indicates that land value and standing timber valueshould be recorded separately and standing timber should be estimated at its fair value. Despite the attempt of the International Accounting Standard Board to improve the accounting with IAS 41 for biological assets, much enhancement in forest accounting is still needed.

  12. Working memory - not processing speed - mediates fluid intelligence deficits associated with attention deficit/hyperactivity disorder symptoms.

    Science.gov (United States)

    Brydges, Christopher R; Ozolnieks, Krista L; Roberts, Gareth

    2017-09-01

    Attention deficit/hyperactivity disorder (ADHD) is a psychological condition characterized by inattention and hyperactivity. Cognitive deficits are commonly observed in ADHD patients, including impaired working memory, processing speed, and fluid intelligence, the three of which are theorized to be closely associated with one another. In this study, we aimed to determine if decreased fluid intelligence was associated with ADHD, and was mediated by deficits in working memory and processing speed. This study tested 142 young adults from the general population on a range of working memory, processing speed, and fluid intelligence tasks, and an ADHD self-report symptoms questionnaire. Results showed that total and hyperactive ADHD symptoms correlated significantly and negatively with fluid intelligence, but this association was fully mediated by working memory. However, inattentive symptoms were not associated with fluid intelligence. Additionally, processing speed was not associated with ADHD symptoms at all, and was not uniquely predictive of fluid intelligence. The results provide implications for working memory training programs for ADHD patients, and highlight potential differences between the neuropsychological profiles of ADHD subtypes. © 2015 The British Psychological Society.

  13. Higher body mass index is associated with episodic memory deficits in young adults.

    OpenAIRE

    Cheke, Lucy Gaia; Simons, Jonathan Sam; Clayton, Nicola Susan

    2015-01-01

    Obesity has become an international health crisis. There is accumulating evidence that excess bodyweight is associated with changes to the structure and function of the brain and with a number of cognitive deficits. In particular, research suggests that obesity is associated with hippocampal and frontal lobe dysfunction, which would be predicted to impact memory. However evidence for such memory impairment is currently limited. We hypothesised that higher BMI would be associated with reduced ...

  14. No objectively measured sleep disturbances in children with attention-deficit/hyperactivity disorder.

    Science.gov (United States)

    Bergwerff, Catharina E; Luman, Marjolein; Oosterlaan, Jaap

    2016-10-01

    The main goal of this study was to gain more insight into sleep disturbances in children with attention-deficit/hyperactivity disorder, using objective measures of sleep quality and quantity. The evidence for sleep problems in children with attention-deficit/hyperactivity disorder thus far is inconsistent, which might be explained by confounding influences of comorbid internalizing and externalizing problems and low socio-economic status. We therefore investigated the mediating and moderating role of these factors in the association between attention-deficit/hyperactivity disorder and sleep problems. To control for the effects of stimulant medication use, all participants were tested free of medication. Sixty-three children with attention-deficit/hyperactivity disorder and 61 typically developing children, aged 6-13 years, participated. Sleep was monitored for one to three school nights using actigraphy. Parent and teacher questionnaires assessed symptoms of attention-deficit/hyperactivity disorder, internalizing behaviour, oppositional defiant disorder and conduct disorder. Results showed no differences between the attention-deficit/hyperactivity disorder and typically developing group in any sleep parameter. Within the attention-deficit/hyperactivity disorder group, severity of attention-deficit/hyperactivity disorder symptoms was not related to sleep quality or quantity. Moderation analyses in the attention-deficit/hyperactivity disorder group showed an interaction effect between attention-deficit/hyperactivity disorder symptoms and internalizing and externalizing behaviour on total sleep time, time in bed and average sleep bout duration. The results of our study suggest that having attention-deficit/hyperactivity disorder is not a risk factor for sleep problems. Internalizing and externalizing behaviour moderate the association between attention-deficit/hyperactivity disorder and sleep, indicating a complex interplay between psychiatric symptoms and sleep.

  15. EVOLUTION OF APPROACHES TO FINANCE THE BUDGET DEFICIT

    Directory of Open Access Journals (Sweden)

    K. Cherkashyna

    2014-12-01

    Full Text Available In the article, the causes and existence of the state budget deficit are defined. The main source of budget deficit financing in historical retrospective are considered. The most popular government securities which issued in foreign countries are compared in the article. The dynamics of the budget deficit in Ukraine and the sources of its coverage are analyzed in the article. There are three main types of government securities in Ukraine, such as: national currency-denominated government bonds, foreign currency-denominated government bonds and target government bonds. The main market maker of the government bonds' market is National Bank of Ukraine. The volume of resources, which are mobilized from the issue of the national currency-denominated government bonds are major then the volume of resources, which are mobilized from the issue of the foreign currency-denominated government bonds The necessity of further improvement of government securities as an important source of budget deficit financing is emphasized.

  16. FERC perspectives on nuclear fuel accounting issues

    International Nuclear Information System (INIS)

    McDanal, M.W.

    1986-01-01

    The purpose of the presentation is to discuss the treatment of nuclear fuel and problems that have evolved in industry practices in accounting for fuel. For some time, revisions to the Uniform System of Accounts have been considered with regard to the nuclear fuel accounts. A number of controversial issues have been encountered on audits, including treatment of nuclear fuel enrichment charges, costs associated with delays in enrichment services, the treatment and recognition of fuel inventories in excess of current or projected needs, and investments in and advances to mining and milling companies for future deliveries of nuclear fuel materials. In an effort to remedy the problems and to adapt the Federal Energy Regulatory Commission's accounting to more easily provide for or point out classifications for each problem area, staff is reevaluating the need for contemplated amendments to the Uniform System of Accounts

  17. Subjective deficits of attention, cognition and depression in patients with narcolepsy.

    Science.gov (United States)

    Zamarian, Laura; Högl, Birgit; Delazer, Margarete; Hingerl, Katharina; Gabelia, David; Mitterling, Thomas; Brandauer, Elisabeth; Frauscher, Birgit

    2015-01-01

    Patients with narcolepsy often complain about attention deficits in everyday situations. In comparison with these subjective complaints, deficits in objective testing are subtler. The present study assessed the relationships between subjective complaints, objectively measured cognitive performance, disease-related variables, and mood. A total of 51 patients with narcolepsy and 35 healthy controls responded to questionnaires regarding subjectively perceived attention deficits, sleepiness, anxiety and depression. Moreover, they performed an extensive neuropsychological assessment tapping into attention, executive functions, and memory. Patients rated their level of attention in everyday situations to be relatively poor. In an objective assessment of cognitive functioning, they showed only slight attention and executive function deficits. The subjective ratings of attention deficits significantly correlated with ratings of momentary sleepiness, anxiety, and depression, but not with objectively measured cognitive performance. Momentary sleepiness and depression predicted almost 39% of the variance in the ratings of subjectively perceived attention deficits. The present study showed that sleepiness and depression, more than objective cognitive deficits, might play a role in the subjectively perceived attention deficits of patients with narcolepsy. The results suggested that when counselling and treating patients with narcolepsy, clinicians should pay attention to potential depression because subjective cognitive complaints may not relate to objective cognitive impairments. Copyright © 2014 Elsevier B.V. All rights reserved.

  18. The Triumph and fall of socialist accounting : a historical aspect

    OpenAIRE

    Mackevičius, Jonas

    2005-01-01

    [...] Until now, the comparative analysis of accounting systems in socialist centralized planned economy and capitalistic free market economy has been insufficient; the mutual impact of these systems has not been articulated. Currently, one often poses a question: what were actual, possible and could be future contributions of socialist accounting to the development of international accounting? Will the insights and ideas of authors from socialist countries be applied to improve accounting sy...

  19. Quantifying deficits in the perception of fear and anger in morphed facial expressions after bilateral amygdala damage.

    Science.gov (United States)

    Graham, Reiko; Devinsky, Orrin; Labar, Kevin S

    2007-01-07

    Amygdala damage has been associated with impairments in perceiving facial expressions of fear. However, deficits in perceiving other emotions, such as anger, and deficits in perceiving emotion blends have not been definitively established. One possibility is that methods used to index expression perception are susceptible to heuristic use, which may obscure impairments. To examine this, we adapted a task used to examine categorical perception of morphed facial expressions [Etcoff, N. L., & Magee, J. J. (1992). Categorical perception of facial expressions. Cognition, 44(3), 227-240]. In one version of the task, expressions were categorized with unlimited time constraints. In the other, expressions were presented with limited exposure durations to tap more automatic aspects of processing. Three morph progressions were employed: neutral to anger, neutral to fear, and fear to anger. Both tasks were administered to a participant with bilateral amygdala damage (S.P.), age- and education-matched controls, and young controls. The second task was also administered to unilateral temporal lobectomy patients. In the first version, S.P. showed impairments relative to normal controls on the neutral-to-anger and fear-to-anger morphs, but not on the neutral-to-fear morph. However, reaction times suggested that speed-accuracy tradeoffs could account for results. In the second version, S.P. showed impairments on all morph types relative to all other subject groups. A third experiment showed that this deficit did not extend to the perception of morphed identities. These results imply that when heuristics use is discouraged on tasks utilizing subtle emotion transitions, deficits in the perception of anger and anger/fear blends, as well as fear, are evident with bilateral amygdala damage.

  20. Subtypes of attention deficit-hyperactivity disorder (ADHD) and cannabis use.

    Science.gov (United States)

    Loflin, Mallory; Earleywine, Mitch; De Leo, Joseph; Hobkirk, Andrea

    2014-03-01

    The current study examined the association between subtypes of attention-deficit/hyperactivity disorder (ADHD) and cannabis use within a sample of 2811 current users. Data were collected in 2012 from a national U.S. survey of cannabis users. A series of logistic regression equations and chi-squares were assessed for proportional differences between users. When asked about the ADHD symptoms they have experienced when not using cannabis, a higher proportion of daily users met symptom criteria for an ADHD diagnoses of the subtypes that include hyperactive-impulsive symptoms than the inattentive subtype. For nondaily users, the proportions of users meeting symptom criteria did not differ by subtype. These results have implications for identifying which individuals with ADHD might be more likely to self-medicate using cannabis. Furthermore, these findings indirectly support research linking relevant cannabinoid receptors to regulatory control.

  1. Prepotent response inhibition predicts treatment outcome in attention deficit/hyperactivity disorder

    NARCIS (Netherlands)

    van der Oord, S.; Geurts, H.M.; Prins, P.J.M.; Emmelkamp, P.M.G.; Oosterlaan, J.

    2012-01-01

    Objective: Inhibition deficits, including deficits in prepotent response inhibition and interference control, are core deficits in ADHD. The predictive value of prepotent response inhibition and interference control was assessed for outcome in a 10-week treatment trial with methylphenidate. Methods:

  2. [A core deficit in Parkinson disease?].

    Science.gov (United States)

    Benítez-Burraco, A; Herrera, E; Cuetos, F

    2016-05-01

    Parkinson disease is a neurodegenerative condition involving motor, cognitive, and linguistic deficits. It is important to know why all these different deficits co-occur in the affected people. This paper aims to clarify whether these comorbid deficits result from the selective impairment of a computational primitive, namely, a context-sensitive computational ability according to Chomsky's Hierarchy (a well-established research tool in comparative neuroscience). A total of 15 medicated subjects with Parkinson disease and 15 controls were selected. They were matched in age and education. A battery of tasks was designed to test 3 different domains (motor capacities, cognition, and language) and 2 different computational abilities (context-free and context-sensitive operations). Significant differences between groups were observed only regarding the linguistic task involving context-sensitive computations (correferences). The observed deficits in our patients with Parkinson disease cannot be explained in terms of the selective impairment of one only unspecific, low-level computational process. At the same time, differences between patients and controls are expected to be greater if the former are not medicated. Moreover, we should pursue in the search of (this kind of) computational primitives than can be selectively impaired in people with Parkinson disease, because they may help to achieve an earlier diagnosis of this condition. Copyright © 2014 Sociedad Española de Neurología. Published by Elsevier España, S.L.U. All rights reserved.

  3. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  4. Memory deficit in patients with schizophrenia and posttraumatic stress disorder: relational vs item-specific memory

    Directory of Open Access Journals (Sweden)

    Jung W

    2016-05-01

    Full Text Available Wookyoung Jung,1 Seung-Hwan Lee1,2 1Clinical Emotions and Cognition Research Laboratory, Department of Psychiatry, Inje University, Ilsan-Paik Hospital, 2Department of Psychiatry, Inje University, Ilsan-Paik Hospital, Goyang, Korea Abstract: It has been well established that patients with schizophrenia have impairments in cognitive functioning and also that patients who experienced traumatic events suffer from cognitive deficits. Of the cognitive deficits revealed in schizophrenia or posttraumatic stress disorder (PTSD patients, the current article provides a brief review of deficit in episodic memory, which is highly predictive of patients’ quality of life and global functioning. In particular, we have focused on studies that compared relational and item-specific memory performance in schizophrenia and PTSD, because measures of relational and item-specific memory are considered the most promising constructs for immediate tangible development of clinical trial paradigm. The behavioral findings of schizophrenia are based on the tasks developed by the Cognitive Neuroscience Treatment Research to Improve Cognition in Schizophrenia (CNTRICS initiative and the Cognitive Neuroscience Test Reliability and Clinical Applications for Schizophrenia (CNTRACS Consortium. The findings we reviewed consistently showed that schizophrenia and PTSD are closely associated with more severe impairments in relational memory compared to item-specific memory. Candidate brain regions involved in relational memory impairment in schizophrenia and PTSD are also discussed. Keywords: schizophrenia, posttraumatic stress disorder, episodic memory deficit, relational memory, item-specific memory, prefrontal cortex, hippocampus

  5. Indoleamine 2,3-dioxygenase-dependent neurotoxic kynurenine metabolism mediates inflammation-induced deficit in recognition memory.

    Science.gov (United States)

    Heisler, Jillian M; O'Connor, Jason C

    2015-11-01

    Cognitive dysfunction in depression is a prevalent and debilitating symptom that is poorly treated by the currently available pharmacotherapies. Research over the past decade has provided evidence for proinflammatory involvement in the neurobiology of depressive disorders and symptoms associated with these disorders, including aspects of memory dysfunction. Recent clinical studies implicate inflammation-related changes in kynurenine metabolism as a potential pathogenic factor in the development of a range of depressive symptoms, including deficits in cognition and memory. Additionally, preclinical work has demonstrated a number of mood-related depressive-like behaviors to be dependent on indoleamine 2,3-dioxygenase-1 (IDO1), the inflammation-induced rate-limiting enzyme of the kynurenine pathway. Here, we demonstrate in a mouse model, that peripheral administration of endotoxin induced a deficit in recognition memory. Mice deficient in IDO were protected from cognitive impairment. Furthermore, endotoxin-induced inflammation increased kynurenine metabolism within the perirhinal/entorhinal cortices, brain regions which have been implicated in recognition memory. A single peripheral injection of kynurenine, the metabolic product of IDO1, was sufficient to induce a deficit in recognition memory in both control and IDO null mice. Finally, kynurenine monooxygenase (KMO) deficient mice were also protected from inflammation-induced deficits on novel object recognition. These data implicate IDO-dependent neurotoxic kynurenine metabolism as a pathogenic factor for cognitive dysfunction in inflammation-induced depressive disorders and a potential novel target for the treatment of these disorders. Published by Elsevier Inc.

  6. Indoleamine 2,3-dioxygenase-dependent neurotoxic kynurenine metabolism mediates inflammation-induced deficit in recognition memory

    Science.gov (United States)

    Heisler, Jillian M.; O’Connor, Jason C.

    2015-01-01

    Cognitive dysfunction in depression is a prevalent and debilitating symptom that is poorly treated by the currently available pharmacotherapies. Research over the past decade has provided evidence for proinflammatory involvement in the neurobiology of depressive disorders and symptoms associated with these disorders, including aspects of memory dysfunction. Recent clinical studies implicate inflammation-related changes in kynurenine metabolism as a potential pathogenic factor in the development of a range of depressive symptoms, including deficits in cognition and memory. Additionally, preclinical work has demonstrated a number of mood-related depressive-like behaviors to be dependent on indoleamine 2,3-dioxygenase-1 (IDO1), the inflammation-induced rate-limiting enzyme of the kynurenine pathway. Here, we demonstrate in a mouse model, that peripheral administration of endotoxin induced a deficit in recognition memory. Mice deficient in IDO were protected from cognitive impairment. Furthermore, endotoxin-induced inflammation increased kynurenine metabolism within the perirhinal/entorhinal cortices, brain regions which have been implicated in recognition memory. A single peripheral injection of kynurenine, the metabolic product of IDO1, was sufficient to induce a deficit in recognition memory in both control and IDO null mice. Finally, kynurenine monooxygenase (KMO) deficient mice were also protected from inflammation-induced deficits on novel object recognition. These data implicate IDO-dependent neurotoxic kynurenine metabolism as a pathogenic factor for cognitive dysfunction in inflammation-induced depressive disorders and a potential novel target for the treatment of these disorders. PMID:26130057

  7. Accounting for Inventories as Service Producing Cost in Hospitals In According To Turkish Accounting Standard-2

    Directory of Open Access Journals (Sweden)

    Seyhan Çil Koçyiğit

    2011-03-01

    Full Text Available As known, service is an intangible concept. This prevents services to be stored and makes them impossible to be used in another time in the future. Thus, it is a matter of discussion to suppose the services (which occur in the hospitals as an intangible concept as inventory. There are some differences between Turkish uniform accounting system and Turkish accounting standards in stockpiling the service producing costs in hospitals. In this study, especially Turkish Accounting Standard-2 Inventories is considered regarding service inventories in order to emphasise the differences and guiding to apply this standard towards hospitals is aimed. Furthermore, a sample is issued in booking the service inventories in hospitals by using financials of Acıbadem Health Services CO. as the unique hospital written in İstanbul Stock Exchange. At the end of the study, more truthful results has been inspected by applying Turkish Accounting Standard-2 instead of current application by compliying with the matching principle as well.

  8. Attention Deficit Hyperactivity Disorder in Preschool-Age Children.

    Science.gov (United States)

    Tandon, Mini; Pergjika, Alba

    2017-07-01

    Attention deficit hyperactivity disorder is a neurodevelopmental disorder marked by age-inappropriate deficits in attention or hyperactivity/impulsivity that interfere with functioning or development. It is highly correlated with other disorders, such as oppositional defiant disorder, conduct disorder, and mood symptoms. The etiology is multifactorial, and neuroimaging findings are nonspecific. Although assessment tools exist, there is variability among them, and historically, parent-teacher agreement has not been consistent. Treatment algorithm for attention deficit hyperactivity disorder in preschoolers includes behavioral interventions first followed by psychopharmacologic treatment when behavioral therapies fail. Other nonpharmacologic and nonbehavioral interventions are discussed including the role of exercise and nutrition. Copyright © 2017 Elsevier Inc. All rights reserved.

  9. Inhibition deficits in individuals with intellectual disability: a meta-regression analysis

    NARCIS (Netherlands)

    Bexkens, A.; Ruzzano, L.; Collot D'Escury-Koenigs, A.M.L.; van der Molen, M.W.; Huizenga, H.M.

    2014-01-01

    Background: Individuals with intellectual disabilities (ID) are characterised by inhibition deficits; however, the magnitude of these deficits is still subject to debate. This meta-analytic study therefore has two aims: first to assess the magnitude of inhibition deficits in ID, and second to

  10. Challenges in accounting the forests - a Latvian case study

    Directory of Open Access Journals (Sweden)

    Evija Grege-Staltmane

    2010-06-01

    Full Text Available Forest has a long production cycle. Therefore forest bookkeeping has specific characteristics. However accounting for forest activities has received little attention from accounting researchers. The release of International Accounting Standard 41 "Agriculture" (IAS 41 established a single accounting system for forest assets. The paper analyzes application of IAS 41 which regulates forest accounting. Practice of international forestry companies is examined, and current forest accounting situation in Latvia is investigated. The main factors affecting valuation of a forest in its fair value are discussed and major problems in forest accounting are illuminated. The research indicates that land value and standing timber value should be recorded separately and standing timber should be estimated at its fair value. Despite the attempt of the International Accounting Standard Board to improve the accounting with IAS 41 for biological assets, much enhancement in forest accounting is still needed. 

  11. Remediation of attention deficits in head injury.

    OpenAIRE

    Nag S; Rao S

    1999-01-01

    Head injury is associated with psychological sequelae which impair the patient′s psychosocial functioning. Information processing, attention and memory deficits are seen in head injuries of all severity. We attempted to improve deficits of focused, sustained and divided attention. The principle of overlapping sources of attention resource pools was utilised in devising the remediation programme. Tasks used simple inexpensive materials. Four head injured young adult males with post conc...

  12. CONSIDERATION REGARDING CURRENT ASSETS IN THE CONSTRUCTION ENTITIES

    Directory of Open Access Journals (Sweden)

    Laura Adriana COJOCARU (ALIONESCU

    2014-06-01

    Full Text Available Accounting for current assets mainly aims to obtain useful information on the management of their best in order to make management decisions. Counting efficiency of these assets, their importance, provides improved performance of the entity. In this paper we want to study the degree of implementation of policies and accounting treatments on the current assets in the specific construction economic entities, the problems of implementation and thus better addressing their theoretical and procedural to improve the information provided by financial statements. Due to the importance of proper conduct of business owned entities, accounting current assets should result in optimal and efficient control of current assets.

  13. A critical consideration of ethical foundations for the accounting profession

    OpenAIRE

    Buys, Pieter; Visser, Susan; Oberholzer, Merwe

    2012-01-01

    When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting's role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, 'What constitutes an ethical accounting profession'? The key principles within many institutes' codes of conduct,...

  14. Carbon accounting and the climate politics of forestry

    International Nuclear Information System (INIS)

    Ellison, David; Lundblad, Mattias; Petersson, Hans

    2011-01-01

    Many proposals have been made for the more successful inclusion of LULUCF (Land Use, Land Use Change and Forestry) in the Kyoto framework. Though the positions of individual states or the goal of avoided deforestation guide many approaches, our model sets cost-effective strategies for climate change mitigation and the efficient and balanced use of forest resources at its center. Current approaches to forest resource-based carbon accounting consider only a fraction of its potential and fail to adequately mobilize the LULUCF sector for the successful stabilization of atmospheric greenhouse gas (GHG) concentrations. The presence of a significantly large “incentive gap” justifies the urgency of reforming the current LULUCF carbon accounting framework. In addition to significantly broadening the scope of carbon pools accounted under LULUCF, we recommend paying far greater attention to the troika of competing but potentially compatible interests surrounding the promotion of standing forests (in particular for the purposes of carbon sequestration, biodiversity protection and ecosystem promotion/ preservation), harvested wood products (HWP) and bioenergy use. The successful balancing of competing interests, the enhancement of efficiency and effectiveness and the balanced use of forest resources require an accounting mechanism that weighs and rewards each component according to its real climate mitigation potential. Further, our data suggest the benefits of such a broadly based carbon accounting strategy and the inclusion of LULUCF in national and international accounting and emission trading mechanisms far outweigh potential disadvantages. Political arguments suggesting countries could take advantage of LULUCF accounting to reduce their commitments are not supported by the evidence we present.

  15. LANMAS core: Update and current directions

    International Nuclear Information System (INIS)

    Claborn, J.

    1995-01-01

    Local Area Network Material Accountability system (LANMAS) core software provides the framework of a material accountability system. It tracks the movement of material throughout a site and generates the required material accountability reports. LANMAS is a net-work- based nuclear material accountability system that runs in a client/server mode. The database of material type and location resides on the server, while the user interface runs on the client. The user interface accesses the data stored on the server via a network. The LANMAS core can be used as the foundation for building required materials control and accountability (MCA) functionality at any site requiring a new MCA system. An individual site will build on the LANMAS core by supplying site-specific software. This paper will provide an update on the current LANMAS development activities and discuss the current direction of the LANMAS project

  16. Are hospital quality improvement and public accountability compatible?

    Science.gov (United States)

    Panzer, R J

    1994-07-01

    The goals of public accountability and quality improvement are compatible in theory but not necessarily in practice. Both concepts emphasize the customer. However, those working toward these two goals design systems with quite different roles and relationships between the providers and consumers of health care. Superficial interactions obstruct meaningful dialogue about how to build a better system meeting both sets of goals. Current practices of public accountability and quality improvement have fundamentally different paradigms concerning the roles and responsibilities of those who provide and those who consume health care. There are at least three ways to improve the current relationship between public accountability and quality improvement. First, optimizing the design and performance of each effort would be an improvement since the goals are highly compatible. Neither ideal currently meets its own expectations, creating distrust among the proponents of each when reality falls short. Second, the two efforts could be coordinated through joint community-level planning and sharing. Finally and optimally, the two concepts could be made part of the same community-level cooperative system, an approach that offers the greatest opportunity for achieving shared goals.

  17. Beyond the knowledge deficit

    DEFF Research Database (Denmark)

    Hansen, Janus Staffan; Holm, Lotte; Frewer, Lynn

    2003-01-01

    The paper reviews psychological and social scientific research on lay attitudes to food risks. Many experts (scientists, food producers and public health advisors) regard public unease about food risks as excessive. This expert-lay discrepancy is often attributed to a 'knowledge deficit' among la...... in institutions and experts. It suggests that an interdisciplinary, contextualised and psychologically sound approach to the study of risk is needed.......The paper reviews psychological and social scientific research on lay attitudes to food risks. Many experts (scientists, food producers and public health advisors) regard public unease about food risks as excessive. This expert-lay discrepancy is often attributed to a 'knowledge deficit' among lay...... people. However, much research in psychology and sociology suggests that lay risk assessments are complex, situationally sensitive expressions of personal value systems. The paper is organised around four themes: risk perception, the communication of risk, lay handling of risk, and public trust...

  18. Neuropsychological Treatment of Attention Deficit Disorder in Infancy

    Science.gov (United States)

    Solovieva, Yulia; Quintanar, Luis

    2017-01-01

    The syndrome of attention deficit disorder is one of the most frequent pictures of disabilities in pre-scholars. The present study analyses the results of fulfillment of tasks for mechanisms of control and spatial functions. 14 pre-scholars with attention deficit disorder took part in the study. The neuropsychological evaluation was applied before…

  19. Using attribute amnesia to test the limits of hyper-binding and associative deficits in working memory.

    Science.gov (United States)

    McCormick-Huhn, John M; Chen, Hui; Wyble, Bradley P; Dennis, Nancy A

    2018-02-01

    Previous work has shown mixed evidence regarding age-related deficits for binding in working memory. The current study used the newly developed attribute amnesia effect (H. Chen & Wyble, 2015a) to test the associative-deficit hypothesis during working memory and to probe whether hyper-binding extends to include binding of de-selected information. In studies of attribute amnesia, participants use target attributes (e.g., identity, color) to demonstrate near ceiling levels of reporting of a second target attribute (e.g., location) across a series of trials (H. Chen & Wyble, 2015a, 2016). Yet, despite having just processed the target-defining attribute, they have difficulty reporting it on a surprise trial. This effect provides several predictions for associative binding in aging. The associative-deficit hypothesis predicts age-related decline on the surprise trial, whereas an extension of hyper-binding predicts age-related increase in performance in older adults. In Experiment 1, when working memory load was low, older adults demonstrated attribute amnesia equal to that found in younger adults. When load increased in Experiment 2, older adults again demonstrated attribute amnesia as well as an age deficit for reporting target attributes. In lieu of spontaneous binding, results suggest that expectancy plays a critical role in older adults' propensity to encode and bind target attributes in working memory. Results further suggest that expectancy alone is not enough for older adults to form bound representations when task demands are high. Taken together results revealed a boundary condition of hyper-binding and further provided conditional support for the associative-deficit hypothesis in working memory. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  20. Abnormal Corpus Callosum Connectivity, Socio-Communicative Deficits, and Motor Deficits in Children with Autism Spectrum Disorder: A Diffusion Tensor Imaging Study

    Science.gov (United States)

    Hanaie, Ryuzo; Mohri, Ikuko; Kagitani-Shimono, Kuriko; Tachibana, Masaya; Matsuzaki, Junko; Watanabe, Yoshiyuki; Fujita, Norihiko; Taniike, Masako

    2014-01-01

    In addition to social and communicative deficits, many studies have reported motor deficits in autism spectrum disorder (ASD). This study investigated the macro and microstructural properties of the corpus callosum (CC) of 18 children with ASD and 12 typically developing controls using diffusion tensor imaging tractography. We aimed to explore…